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Singapore vs Brunei
Tax Rate Comparison

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

🇸🇬 Singapore
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
0–24%
Stable; top bracket review under consideration
No change
0%
No personal income tax
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
9%
No further GST increases planned
No change
0%
No VAT planned
No change

Corporate Tax Rate

Corporate Tax Rate
17%
Global Minimum Tax compliance ongoing
No change
18.5%
18.5%; Halal hub and fintech diversification incentives
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
37%
CPF adequacy review; contribution rates stable
No change
~15.5%
Pension contributions stable; adequacy improving
No change
State, Regional & Local Taxes

🇸🇬 SingaporeCity-State — No Sub-National Variation

As a city-state, Singapore has no states or regions to create tax variation. Property tax is levied at progressive rates (0–32% owner-occupied; 12% investment/commercial). CPF (Central Provident Fund) contributions serve as combined social security and retirement savings. There is no inheritance tax or capital gains tax.

🇧🇳 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.

Singapore vs Brunei: Key Tax Differences (2026)

💰 Income Tax: 🇸🇬 Singapore has a higher top income tax rate (0–24% vs 0%). 🇧🇳 Brunei is more favourable for high earners.

🛒 VAT/Sales Tax: Singapore has a higher consumption tax (9% vs 0%).

🏢 Corporate Tax: 🇸🇬 Singapore offers a lower corporate rate (17% vs 18.5%), which can influence business location decisions.

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