WorldTax CompareAll Comparisons

Germany vs Brunei
Tax Rate Comparison

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

🇩🇪 Germany
vs
🇧🇳 Brunei
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
14–45%
Basic allowance ~€12,336; bracket creep relief
No change
0%
No personal income tax
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7–19%
Standard 19% unchanged
No change
0%
No VAT planned
No change

Corporate Tax Rate

Corporate Tax Rate
~29%
Coalition discussions on lowering to 25% ongoing
-0.5pp vs 2025
18.5%
18.5%; Halal hub and fintech diversification incentives
No change

Capital Gains Tax

Capital Gains Tax
25%
Investment income reform proposals under review
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~41.5%
Health insurance rising; pension base up
+0.5pp vs 2025
~15.5%
Pension contributions stable; adequacy improving
No change
State, Regional & Local Taxes

🇩🇪 GermanyTrade Tax (Gewerbesteuer) & Church Tax

Germany's 16 Bundesländer apply federal income tax rates uniformly — no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7–17% effective. Church tax (Kirchensteuer) of 8–9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.

🇧🇳 BruneiNo 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.

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

Germany vs Brunei: Key Tax Differences (2026)

💰 Income Tax: 🇩🇪 Germany has a higher top income tax rate (14–45% vs 0%). 🇧🇳 Brunei is more favourable for high earners.

🛒 VAT/Sales Tax: Germany has a higher consumption tax (7–19% vs 0%).

🏢 Corporate Tax: 🇧🇳 Brunei offers a lower corporate rate (18.5% vs 29%), which can influence business location decisions.

📈 Capital Gains: 🇧🇳 Brunei taxes investment gains at a lower rate (0% vs 25%), benefiting investors.

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