Brunei Darussalam vs Switzerland: Corporate income tax (CIT) - statutory and targeted small business

Brunei Darussalam
18.5 Percentage of taxable income
in 2026
Switzerland
19.47 Percentage of taxable income
in 2026
Brunei Darussalam rank
88th
Switzerland rank
87th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Brunei Darussalam
  • Switzerland
0102030200020132026

How they compare

Switzerland currently reports 19.47 Percentage of taxable income against 18.5 Percentage of taxable income in Brunei Darussalam, a difference of 0.97 Percentage of taxable income.

That makes Switzerland's figure about 1.1 times Brunei Darussalam's.

The two have swapped places 1 time across 27 shared years of data; in 2000 it was Brunei Darussalam ahead.

Brunei Darussalam ranks 88th and Switzerland ranks 87th of 128 countries.

Across the 3 decades both report, Brunei Darussalam averaged higher in 1 and Switzerland in 2.

Head to head by decade

Decade Brunei Darussalam Switzerland Difference Ahead
2000s 29.3 Percentage of taxable income 22.86 Percentage of taxable income 6.44 Percentage of taxable income Brunei Darussalam
2010s 19.8 Percentage of taxable income 21.16 Percentage of taxable income 1.36 Percentage of taxable income Switzerland
2020s 18.5 Percentage of taxable income 19.83 Percentage of taxable income 1.33 Percentage of taxable income Switzerland

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Brunei Darussalam or Switzerland?
Switzerland, at 19.47 Percentage of taxable income against 18.5 Percentage of taxable income in Brunei Darussalam as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Brunei Darussalam and Switzerland?
0.97 Percentage of taxable income, with Switzerland ahead.
How many years of comparable data are there for Brunei Darussalam and Switzerland?
27 years are reported by both, from 2000 to 2026.
How do Brunei Darussalam and Switzerland rank globally for corporate income tax (cit) - statutory and targeted small business?
Brunei Darussalam ranks 88th and Switzerland ranks 87th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Brunei Darussalam vs Switzerland: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 18 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/brunei-darussalam-2/switzerland/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.