WorldTax Compareโ† All Comparisons

Ireland vs Brunei
Tax Rate Comparison

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

๐Ÿ‡ฎ๐Ÿ‡ช Ireland
vs
๐Ÿ‡ง๐Ÿ‡ณ Brunei
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
20โ€“40%
Planned USC reforms; top 40% rate unchanged
No change
0%
No personal income tax
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
9โ€“23%
Standard 23% maintained
No change
0%
No VAT planned
No change
Corporate Tax Rate
Corporate Tax Rate
12.5โ€“15%
15% effective for large MNCs; 12.5% for SMEs
No change
18.5%
18.5%; Halal hub and fintech diversification incentives
No change
Capital Gains Tax
Capital Gains Tax
33%
No change proposed
No change
0%
No CGT
No change
Social Security & Payroll
Social Security / Payroll
~15.05%
Auto-enrolment pension system launching
No change
~15.5%
Pension contributions stable; adequacy improving
No change
State, Regional & Local Taxes

๐Ÿ‡ฎ๐Ÿ‡ช Ireland โ€” Local Property Tax & USC

Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%โ€“8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.

๐Ÿ‡ง๐Ÿ‡ณ Brunei โ€” 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.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Ireland vs Brunei: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฎ๐Ÿ‡ช Ireland has a higher top income tax rate (20โ€“40% vs 0%). ๐Ÿ‡ง๐Ÿ‡ณ Brunei is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Ireland has a higher consumption tax (9โ€“23% vs 0%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฎ๐Ÿ‡ช Ireland offers a lower corporate rate (15% vs 18.5%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ง๐Ÿ‡ณ Brunei taxes investment gains at a lower rate (0% vs 33%), benefiting investors.

Related Comparisons

๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ฆ๐Ÿ‡บ AustraliaTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ง๐Ÿ‡ช BelgiumTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡จ๐Ÿ‡ฆ CanadaTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ฉ๐Ÿ‡ฐ DenmarkTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ซ๐Ÿ‡ท FranceTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ฑ๐Ÿ‡บ LuxembourgTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ธ๐Ÿ‡ช SwedenTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡จ๐Ÿ‡ญ SwitzerlandTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison