Brunei Corporate Tax Calculator 2026
CIT 18.5% standard rate.
Brunei Tax System
Corporate Income Tax (CIT) in Brunei is 18.5% of chargeable income for resident and non-resident companies. No capital gains tax applies. Certain qualifying entities (pioneer industries, international trading companies, international Islamic banks) may benefit from reduced rates or tax holidays. Losses may be carried forward indefinitely.
2026 Rates: CIT 18.5% standard, incentive rates for qualifying sectors.
Brunei Corporate Tax Calculator 2026
CIT 18.5% standard rate.
Taxable ProfitBND 500,000.00
Corporate Tax (18.5%)BND 92,500.00
Profit After TaxBND 407,500.00