Indonesia vs Brunei
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇮🇩 Indonesia — Provincial & Regional Taxes
Indonesia's 38 provinces and 514 regencies/cities levy their own taxes. Provinces charge vehicle tax (Pajak Kendaraan Bermotor) at 1%–2%, vehicle transfer tax, and fuel tax (Pajak Bahan Bakar Kendaraan). Regencies/cities levy hotel tax (10%), restaurant tax (10%), entertainment tax (0%–75%), and land/building tax (Pajak Bumi dan Bangunan - P2). The 2022 tax reform (Harmonisasi Peraturan Perpajakan) unified many tax procedures. E-commerce platforms must now collect VAT.
🇧🇳 Brunei — 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.
Indonesia vs Brunei: Key Tax Differences (2026)
💰 Income Tax: 🇮🇩 Indonesia has a higher top income tax rate (5–35% vs 0%). 🇧🇳 Brunei is more favourable for high earners.
🛒 VAT/Sales Tax: Indonesia has a higher consumption tax (12% vs 0%).
🏢 Corporate Tax: 🇧🇳 Brunei offers a lower corporate rate (18.5% vs 22%), which can influence business location decisions.
📈 Capital Gains: 🇧🇳 Brunei taxes investment gains at a lower rate (0% vs 2.5%), benefiting investors.