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South Africa vs Brunei
Tax Rate Comparison

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

🇿🇦 South Africa
vs
🇧🇳 Brunei
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
18–45%
Top rate maintained; NHI funding discussions
No change
0%
No personal income tax
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16%
VAT raised to 16% from 1 April 2026 (Budget 2025)
+0.5pp vs 2025
0%
No VAT planned
No change

Corporate Tax Rate

Corporate Tax Rate
27%
Stable; National Health Insurance funding debate
No change
18.5%
18.5%; Halal hub and fintech diversification incentives
No change

Capital Gains Tax

Capital Gains Tax
~18%
Possible review of inclusion rate
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~2%
NHI contribution framework being developed
No change
~15.5%
Pension contributions stable; adequacy improving
No change
State, Regional & Local Taxes

🇿🇦 South AfricaProvincial & Municipal Taxes

South Africa's 9 provinces do not levy their own income tax — this is national. Municipalities levy property rates (0.5%–2.5% of assessed value/year), utilities, and refuse levies. Cape Town and Johannesburg have relatively higher municipal rates. Load-shedding prompted energy-related tax credits in recent budgets.

🇧🇳 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.

South Africa vs Brunei: Key Tax Differences (2026)

💰 Income Tax: 🇿🇦 South Africa has a higher top income tax rate (18–45% vs 0%). 🇧🇳 Brunei is more favourable for high earners.

🛒 VAT/Sales Tax: South Africa has a higher consumption tax (16% vs 0%).

🏢 Corporate Tax: 🇧🇳 Brunei offers a lower corporate rate (18.5% vs 27%), which can influence business location decisions.

📈 Capital Gains: 🇧🇳 Brunei taxes investment gains at a lower rate (0% vs 18%), benefiting investors.

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