Brunei Tax & Investment Guides
16 guides covering Bruneian taxation, 0% personal income tax, corporate tax 18.5%, 0% VAT/GST, TAP 5% employee + 5% employer provident fund, stamp duty on property transfers, no CGT, no inheritance tax, no wealth tax, and key investment topics for 2026.
Personal Tax & Residency
0% personal income tax, no income tax jurisdiction, 183-day residency rule, no DTTs
Brunei Personal Tax Guide 2026 — 0% Personal Income Tax, No IIT
Bruneian personal income tax. Brunei imposes zero personal income tax (0% IIT) on all individuals. No progressive brackets, no tax-free threshold, no PAYE system. Residents and non-residents alike pay no tax on employment income, business income, or any other personal earnings. Tax year follows calendar year.
Brunei Tax Residency Guide 2026 — No Income Tax Jurisdiction, No DTTs
Bruneian tax residency. Brunei does not tax individuals based on residency. No distinction between resident and non-resident for personal tax. Companies are taxed based on incorporation or effective management. No double tax treaties but limited exchange of information agreements.
VAT & Indirect Tax
0% VAT/GST, no VAT system, no sales tax, minimal filing requirements
Brunei Tax Filing Guide 2026 — Minimal Filing, Corporate Returns Only
filing taxes in Brunei. Individuals have no filing obligations. Companies file annual returns within 3 months of year-end. No self-assessment system, no PAYE, no VAT returns. Penalties for late corporate filing. Compliance requirements for 2026.
Brunei VAT Guide 2026 — 0% VAT/GST, No Consumption Tax
Brunei consumption tax. Brunei does not impose Value Added Tax (VAT), Goods and Services Tax (GST), or any general consumption tax. The only indirect taxes are customs duties on selected imported goods, excise duties on tobacco and alcohol, and a tourism levy. No VAT registration, filing, or compliance is required.
Business & Corporate Tax
CIT 18.5% standard, local and international company options, ROBD registration
Brunei Business Registration Guide 2026 — ROBD, Company Types, GRA TIN, Business Licences
registering a business in Brunei. Registrar of Companies and Business Names (ROBD), company types (Sdn Bhd, branch, partnership, sole proprietorship), tax registration, business licences, timelines, and compliance for 2026.
Brunei Corporate Tax Guide 2026 — CIT 18.5%, No Capital Gains Tax
Bruneian corporate income tax. Standard CIT rate 18.5% on chargeable income. No capital gains tax. Resident companies incorporated in Brunei or with place of effective management in Brunei. No DTTs for treaty relief. Tax year is calendar year. Companies file within 3 months of year-end.
Brunei Cross-Border Tax Guide 2026 — No DTTs, No WHT, No Transfer Pricing, No CFC Rules
Bruneian cross-border taxation. No double tax treaties, no withholding tax on cross-border payments, no transfer pricing legislation, no CFC rules, no thin capitalisation rules. Zero WHT regime for dividends, interest, and royalties. Practical implications for international business and investment for 2026.
Investment & Savings
No CGT, no WHT on dividends/interest, no tax on crypto, TAP provident fund
Brunei Capital Gains Tax Guide 2026 — No CGT, Tax-Free Asset Disposals
Bruneian capital gains tax. Brunei does not impose capital gains tax on any asset disposals. Gains from sale of shares, property, business assets, investments, and other capital assets are completely tax-free. No CGT on crypto, no CGT on property, no CGT on securities.
Brunei Crypto Tax Guide 2026 — No Tax on Crypto, No CGT, No Income Tax
Bruneian cryptocurrency taxation. No tax on crypto gains or income for individuals. No CGT on crypto disposals. No income tax on mining, staking, airdrops, or DeFi income for individuals. Companies may be subject to CIT at 18.5% on crypto business income.
Brunei Investment Income Guide 2026 — No WHT on Dividends, Interest, Royalties
Bruneian investment income taxation. No withholding tax on dividends, interest, or royalties paid to non-residents. No tax on investment income for individuals. Zero WHT regime makes Brunei a tax-efficient jurisdiction for holding investments and intellectual property.
Brunei Pension Guide 2026 — TAP Provident Fund, SCP Supplemental, Retirement Age 60
Bruneian pensions. TAP provident fund (5%+5%), Supplemental Contributory Pension (SCP), retirement age 60, housing withdrawal, lump sum benefits, and retirement planning for 2026.
Property & Wealth Tax
Stamp duty on transfers, no IIT on rental income, no inheritance tax, no wealth tax
Brunei Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax, Islamic Succession
Bruneian inheritance and gift tax. Brunei does not impose inheritance tax, estate duty, or gift tax. Succession is governed by Islamic law (Syariah) for Muslims and civil law for non-Muslims. Probate process, wills, and estate planning for 2026.
Brunei Property Tax Guide 2026 — Stamp Duty on Transfers, No CGT, No Annual Property Tax
Bruneian property tax. Stamp duty on property transfers at progressive rates up to 2%, no annual property tax, no capital gains tax on property disposals, no rental income tax for individuals. Registration fees, land office procedures, and compliance for 2026.
Brunei Rental Income Guide 2026 — No Tax on Rental Income for Individuals
Bruneian rental income taxation. Individuals pay no income tax on rental income from property in Brunei. Companies may be subject to CIT at 18.5% if rental income constitutes business income. No withholding tax on rent. No rental income filing requirements for individuals.
Brunei Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax, No Solidarity Levy
Bruneian wealth tax. Brunei does not impose any annual wealth tax, net worth tax, or solidarity levy. No tax on financial assets, bank deposits, shares, bonds, or other investments. The absence of wealth tax makes Brunei a prime jurisdiction for high-net-worth individuals.
Employment & Social Security
TAP 5% employee + 5% employer, SCP supplemental, provident fund system
Brunei Calculators (6)
Free calculators for Brunei salary, tax, and personal finance.
Brunei Salary
Net pay after TAP 5% employee contribution, no IIT.
Brunei Income Tax
0% personal income tax calculator.
Brunei Corporate Tax
CIT 18.5% standard rate.
Brunei VAT
0% VAT/GST — no tax on consumption.
Brunei Property Tax
Stamp duty on property transfers.
Brunei Social Insurance
TAP 5%+5% provident fund contributions.