Corporate income tax (CIT) - statutory and targeted small business in Brunei Darussalam
Brunei Darussalam: Corporate income tax (CIT) - statutory and targeted small business was 18.5 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Brunei Darussalam, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Brunei Darussalam stood at 18.5 Percentage of taxable income. That is the lowest value across all 27 years on record.
Compared with earlier readings it is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Brunei Darussalam peaked at 30 Percentage of taxable income in 2000 and was at its lowest, 18.5 Percentage of taxable income, in 2015.
Brunei Darussalam ranks 88th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Brunei Darussalam, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 30 Percentage of taxable income | — |
| 2001 | 30 Percentage of taxable income | +0.0% |
| 2002 | 30 Percentage of taxable income | +0.0% |
| 2003 | 30 Percentage of taxable income | +0.0% |
| 2004 | 30 Percentage of taxable income | +0.0% |
| 2005 | 30 Percentage of taxable income | +0.0% |
| 2006 | 30 Percentage of taxable income | +0.0% |
| 2007 | 30 Percentage of taxable income | +0.0% |
| 2008 | 27.5 Percentage of taxable income | -8.3% |
| 2009 | 25.5 Percentage of taxable income | -7.3% |
| 2010 | 23.5 Percentage of taxable income | -7.8% |
| 2011 | 22 Percentage of taxable income | -6.4% |
| 2012 | 20 Percentage of taxable income | -9.1% |
| 2013 | 20 Percentage of taxable income | +0.0% |
| 2014 | 20 Percentage of taxable income | +0.0% |
| 2015 | 18.5 Percentage of taxable income | -7.5% |
| 2016 | 18.5 Percentage of taxable income | +0.0% |
| 2017 | 18.5 Percentage of taxable income | +0.0% |
| 2018 | 18.5 Percentage of taxable income | +0.0% |
| 2019 | 18.5 Percentage of taxable income | +0.0% |
| 2020 | 18.5 Percentage of taxable income | +0.0% |
| 2021 | 18.5 Percentage of taxable income | +0.0% |
| 2022 | 18.5 Percentage of taxable income | +0.0% |
| 2023 | 18.5 Percentage of taxable income | +0.0% |
| 2024 | 18.5 Percentage of taxable income | +0.0% |
| 2025 | 18.5 Percentage of taxable income | +0.0% |
| 2026 | 18.5 Percentage of taxable income | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 29.3 Percentage of taxable income | 25.5 Percentage of taxable income | 30 Percentage of taxable income | 10 |
| 2010s | 19.8 Percentage of taxable income | 18.5 Percentage of taxable income | 23.5 Percentage of taxable income | 10 |
| 2020s | 18.5 Percentage of taxable income | 18.5 Percentage of taxable income | 18.5 Percentage of taxable income | 7 |
Countries ranked near Brunei Darussalam
- 87 Switzerland 19.47 Percentage of taxable income compare
- 89 Ukraine 18 Percentage of taxable income compare
- 89 Armenia 18 Percentage of taxable income compare
- 89 Faroe Islands 18 Percentage of taxable income compare
- 89 San Marino 18 Percentage of taxable income compare
More economy & growth data for Brunei Darussalam
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.08 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.48 Percent per annum (2029)
- Gross Fixed Capital Formation — Value US$ 4,354 million USD (2024)
- Gross Domestic Product — Annual growth US$ 2.44 % (2024)
- Gross Domestic Product — Annual growth US$ per capita 1.6 % (2024)
- Gross Domestic Product — Annual growth US$, 2015 prices 4.2 % (2024)
- Gross Domestic Product — Annual growth US$ per capita, 2015 prices 3.35 % (2024)
- Gross Fixed Capital Formation — Value Standard Local Currency 5,818 million SLC (2024)
- Gross Fixed Capital Formation — Share of GDP US$, 2015 prices 29.11 % (2024)
- Gross Fixed Capital Formation — Share of GDP Standard Local Currency 29.11 % (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Brunei Darussalam?
- Corporate income tax (cit) - statutory and targeted small business in Brunei Darussalam was 18.5 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Brunei Darussalam?
- The highest recorded value was 30 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Brunei Darussalam?
- The lowest recorded value was 18.5 Percentage of taxable income in 2015.
- How does Brunei Darussalam rank for corporate income tax (cit) - statutory and targeted small business?
- Brunei Darussalam ranks 88th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Brunei Darussalam?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Brunei Darussalam data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
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.