United Arab Emirates vs Brunei
Tax Rate Comparison
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π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π¦πͺ United Arab Emirates β Emirate-Level Fees & Free Zone Benefits
The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10β15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0β9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.
π§π³ Brunei β 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.
United Arab Emirates vs Brunei: Key Tax Differences (2026)
π° Income Tax: United Arab Emirates and Brunei have similar top income tax rates (0% vs 0%).
π VAT/Sales Tax: United Arab Emirates has a higher consumption tax (5% vs 0%).
π’ Corporate Tax: π¦πͺ United Arab Emirates offers a lower corporate rate (9% vs 18.5%), which can influence business location decisions.