Hong Kong vs Brunei
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ญ๐ฐ Hong Kong โ No Sub-Regional Tax Variation
Hong Kong is a Special Administrative Region with a simple, low-tax structure. There are no sub-regional taxes. Profits tax applies only to profits arising in or derived from Hong Kong (territorial basis). Property rates are charged at ~5% of assessed rental value. Estate duty was abolished in 2006. Stamp duty on property has been progressively modified since 2022 to cool/stimulate the market. There is no VAT, capital gains tax, or withholding tax on dividends.
๐ง๐ณ 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.
Hong Kong vs Brunei: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ญ๐ฐ Hong Kong has a higher top income tax rate (2โ17% vs 0%). ๐ง๐ณ Brunei is more favourable for high earners.
๐ VAT/Sales Tax: Both countries have comparable consumption tax rates (0% vs 0%).
๐ข Corporate Tax: ๐ญ๐ฐ Hong Kong offers a lower corporate rate (16.5% vs 18.5%), which can influence business location decisions.