Brunei
8.5/10
15th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Brunei and Oman weigh about the same on the taxpayer.
| Tax | Brunei | Oman | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 18.5% | 15% | +3.5 points |
| Personal income tax top bracket | 0% | 0% | Same rate |
| VAT standard rate | 0% | 5% | −5.0 points |
Brunei
n/a
Oman
| General regime | 15% |
| Small businesses subject to capital and staff conditions | 3% |