---
title: "Brunei Darussalam tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/brunei-darussalam/tax/
lang: en
updated: 2026-10-10
---

# Brunei Darussalam tax

No special regime for new residents in our records.

Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Standard rules and foreign-source income

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%. (sources 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 2026 [Change log](https://settleanywhere.com/changes/)

## VAT, social security and other taxes

- Unincorporated businesses (sole proprietorships and partnerships registered as business names) are not taxed under the Income Tax Act.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (2)**

## Official sources

1. [Corporate Tax FAQ](https://www.mof.gov.bn/div_revenue_faq_corporatetax/) · Ministry of Finance, Brunei Darussalam, Revenue Division · checked 2026-10-11
2. [Income Tax](https://www.mof.gov.bn/div_revenue_typesoftaxes_incometax/) · Ministry of Finance, Brunei Darussalam, Revenue Division · checked 2026-10-11