🇧🇳 Brunei Darussalam tax

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%. ^{1 2}

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 10 Oct 2026Change log