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Brunei vs United Arab Emirates
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ง๐Ÿ‡ณ Brunei
vs
๐Ÿ‡ฆ๐Ÿ‡ช United Arab Emirates
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0%
No personal income tax
No change
0%
No personal income tax; unlikely to change short-term
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
0%
No VAT planned
No change
5%
5% stable; GCC coordination maintained
No change
Corporate Tax Rate
Corporate Tax Rate
18.5%
18.5%; Halal hub and fintech diversification incentives
No change
9%
Corporate tax compliance and reporting maturing
No change
Capital Gains Tax
Capital Gains Tax
0%
No CGT
No change
0%
No CGT; free zone benefits under review for Pillar Two
No change
Social Security & Payroll
Social Security / Payroll
~15.5%
Pension contributions stable; adequacy improving
No change
~17.5%
Emiratisation targets affecting employer costs
No change
State, Regional & Local Taxes

๐Ÿ‡ง๐Ÿ‡ณ Brunei โ€” 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.

๐Ÿ‡ฆ๐Ÿ‡ช United Arab Emirates โ€” Emirate-Level Fees & Free Zone Benefits

The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10โ€“15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0โ€“9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Brunei vs United Arab Emirates: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: Brunei and United Arab Emirates have similar top income tax rates (0% vs 0%).

๐Ÿ›’ VAT/Sales Tax: United Arab Emirates has a higher consumption tax (0% vs 5%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฆ๐Ÿ‡ช United Arab Emirates offers a lower corporate rate (9% vs 18.5%), which can influence business location decisions.

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