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India vs Brunei
Tax Rate Comparison

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

🇮🇳 India
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
0–30%
Zero tax slab expanded; new regime standard
No change
0%
No personal income tax
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
0–28%
Further GST rationalization expected
No change
0%
No VAT planned
No change

Corporate Tax Rate

Corporate Tax Rate
22–25%
Pillar Two domestic rules being finalized
No change
18.5%
18.5%; Halal hub and fintech diversification incentives
No change

Capital Gains Tax

Capital Gains Tax
12.5–20%
12.5% LTCG equity; 20% property with indexation
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
24%
New social security code implementation ongoing
No change
~15.5%
Pension contributions stable; adequacy improving
No change
State, Regional & Local Taxes

🇮🇳 IndiaState, Professional & GST Variation

India's 28 states levy professional tax (up to ₹2,500/year), stamp duty on property (3%–8%), and state excise on alcohol. GST has largely unified indirect taxes but petroleum products remain state-controlled. Property tax (nagar nigam) varies by city. Maharashtra, Karnataka, and Tamil Nadu have higher professional taxes.

🇧🇳 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.

India vs Brunei: Key Tax Differences (2026)

💰 Income Tax: 🇮🇳 India has a higher top income tax rate (0–30% vs 0%). 🇧🇳 Brunei is more favourable for high earners.

🛒 VAT/Sales Tax: India has a higher consumption tax (0–28% vs 0%).

🏢 Corporate Tax: 🇧🇳 Brunei offers a lower corporate rate (18.5% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇧🇳 Brunei taxes investment gains at a lower rate (0% vs 20%), benefiting investors.

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