Brunei vs Germany
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π§π³ Brunei β No Sub-National Tax Variation
Brunei Darussalam is an absolute monarchy with no sub-national tax variation. The Revenue Division under the Ministry of Finance administers taxes nationally. Brunei has no personal income tax, making it among the most tax-friendly jurisdictions globally. Corporate income tax applies only to companies. Oil and gas revenues fund the government, providing free healthcare, education, and subsidized housing for citizens. Brunei's Government Linked Companies (GLCs) dominate the non-oil economy. The Brunei Darussalam Economic Blueprint targets economic diversification.
π©πͺ Germany β Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 BundeslΓ€nder apply federal income tax rates uniformly β no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7β17% effective. Church tax (Kirchensteuer) of 8β9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
Brunei vs Germany: Key Tax Differences (2026)
π° Income Tax: π©πͺ Germany has a higher top income tax rate (0% vs 14β45%). π§π³ Brunei is more favourable for high earners.
π VAT/Sales Tax: Germany has a higher consumption tax (0% vs 7β19%).
π’ Corporate Tax: π§π³ Brunei offers a lower corporate rate (18.5% vs 29%), which can influence business location decisions.
π Capital Gains: π§π³ Brunei taxes investment gains at a lower rate (0% vs 25%), benefiting investors.