Tax in Brunei
Last reviewed: · by TaxProsRated editorial
TL;DR
Brunei's Revenue Division under the Ministry of Finance administers no personal income tax for individuals, corporate income tax at 18.5 percent (with progressive lower bands for SMEs), and no VAT/GST. ASEAN member.
Tax authority
Revenue Division under the Ministry of Finance and Economy [SC1]. Substantive law: Income Tax Act (Cap 35).
Filing framework
Individuals: no personal income tax. Companies: corporate annual returns due 30 June.
Residency
Residency for corporate-tax purposes only [SC2].
Personal income tax
No personal income tax. Trust Fund (TAP) contributions apply for residents (5 percent each side). No capital gains, inheritance, or wealth tax.
Corporate tax
First BND 100,000 of profit at 0 percent (effective via specific exemption); next BND 250,000 at 5.5 percent; above BND 250,000 at 18.5 percent. Petroleum sector under specific framework. Withholding on non-resident dividends 0 percent. Pillar Two implementation expected for fiscal years from 1 January 2025.
Indirect tax
No VAT or GST. Excise tax on alcohol, tobacco, motor vehicles. Stamp duty on transactions.
Cryptoassets
No dedicated framework. Autoriti Monetari Brunei Darussalam (AMBD) advisory positions.
Treaties
Approximately 19 active double tax treaties [SC1]. ASEAN member.
Frequently asked
Does Brunei have personal income tax?
No personal income tax. Trust Fund (TAP) contributions 5 percent each side for residents. No capital gains, inheritance, or wealth tax.
What is the Brunei corporate tax rate?
First BND 100,000 of profit at 0 percent; next BND 250,000 at 5.5 percent; above BND 250,000 at 18.5 percent. Petroleum specific framework. Pillar Two expected from 1 January 2025.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Revenue Division (Brunei) · accessed
- Government of Brunei Darussalam · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Brunei as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.