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Switzerland vs Brunei
Tax Rate Comparison

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

🇨🇭 Switzerland
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
0–11.5%
Stable; cantonal competition ongoing
No change
0%
No personal income tax
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
0%
No VAT planned
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
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 for private individuals
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
~15.5%
Pension contributions stable; adequacy improving
No change
State, Regional & Local Taxes

🇨🇭 SwitzerlandCantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

🇧🇳 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.

Switzerland vs Brunei: Key Tax Differences (2026)

💰 Income Tax: 🇨🇭 Switzerland has a higher top income tax rate (0–11.5% vs 0%). 🇧🇳 Brunei is more favourable for high earners.

🛒 VAT/Sales Tax: Switzerland has a higher consumption tax (2.6–8.1% vs 0%).

🏢 Corporate Tax: 🇧🇳 Brunei offers a lower corporate rate (18.5% vs 26%), which can influence business location decisions.

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