Nigeria 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
🇳🇬 Nigeria — State & Local Government Taxes
Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.
🇧🇳 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.
Nigeria vs Brunei: Key Tax Differences (2026)
💰 Income Tax: 🇳🇬 Nigeria has a higher top income tax rate (7–24% vs 0%). 🇧🇳 Brunei is more favourable for high earners.
🛒 VAT/Sales Tax: Nigeria has a higher consumption tax (7.5% 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 10%), benefiting investors.