Moving to Brunei Darussalam
2 ways to move to Brunei Darussalam in our guide: 1 work visa, 1 student visa.
No digital nomad visa. Checked against official sources on .
Brunei Darussalam is a small, calm country where the state plays a large role in daily life and the economy. If you are considering a move, the main routes are tied to work, business or study, and each has its own pass and sponsor requirements.
Work · 1
Student · 1
Tax
Brunei does not tax personal income from employment, self-employment, dividends or interest, and there is no capital gains tax for individuals. Because individuals are not taxed, there is no individual residence test needed for personal income. Limited companies pay corporate income tax, so company owners should look at that separately. This is general context, not advice for your situation.
Standard rules
No personal income tax; company income tax 18.5%
Details
Brunei does not tax personal income from employment, self-employment, dividends or interest, nor capital gains; limited companies pay corporate income tax at 18.5%.
Taxed on
Corporate chargeable income of limited companies incorporated or registered under the Companies Act.
Who it applies to
- Personal income from employment, self-employment, dividends and interest is not taxed, whatever the visa type.
Exclusions
- Limited companies are taxed at 18.5% of chargeable income.
- Oil and gas exploration and production profits are taxed at 55%.
Tax residence
Individuals are not taxed on personal income, so no individual residence test applies. Foreign-source income of individuals is not taxed either.
Visas
Not linked to any visa category.
Other taxes
Unincorporated businesses (sole proprietorships and partnerships registered as business names) are not taxed under the Income Tax Act.
Checked against official sources on Change log
Checked against official sources on Change log
Brunei Darussalam in pictures
Shorter stays · 3
Investing
Long-term business pass
First stay: 5 yrs
Work
Long-term professional pass
First stay: 5 yrs
Spouse visas
Spouse of a citizen
First stay: 5 yrs
Path to permanent residence · 1
- PR after 20 years · Permanent resident status (Permit Masuk)
Arriving in Brunei Darussalam: first steps
- Make sure your passport is valid for at least the period required for your pass application.
- Arrange health cover as part of your move, since the records do not describe a public health entitlement for newcomers.
- Open a local bank account once you have your pass and address, to handle salary or business income.
- Complete any registration steps required by the department handling your pass, such as the Long Term Pass secretariat or the Foreign Work Pass division.
- Keep your pass and employer or sponsor details up to date, since work rights are tied to the specific pass and named employer where applicable.
Questions people ask
What work visas does Brunei Darussalam offer foreigners?
Brunei Darussalam has 1 work visa. It is Employment Pass.
How do I get a student visa for Brunei Darussalam?
Brunei Darussalam has 1 student visa. It is Student pass.
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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