Top income tax
None
Territorial system
Corporate tax
18.5%
VAT/GST
None
standard rate
Tax residency
183 days
19 tax treaties
Brunei tax profile
Data year: 2026
- Tax system
- Territorial No personal income tax on individuals. The Income Tax Act (Chapter 35) applies only to companies; corporate income tax is 18.5% on chargeable income accruing in or derived from Brunei (55% on petroleum operations). Threshold relief reduces tax on the first BND 100,000 and next BND 150,000 of chargeable income. Companies with gross sales or turnover not exceeding BND 1 million in the basis period are exempt from CIT under section 10(4). No VAT or GST.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 18.5%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 8.5%
- Social security (employer)
- 8.5%
- Dividend withholding
- 0.0%
- Interest withholding
- 2.5%
- Royalty withholding
- 10.0%
- Treaty count
- 19
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- No PIT, so individual tax residency is not material for income tax. A company is subject to CIT if incorporated or registered under the Companies Act or managed and controlled in Brunei. Foreign-source income received by persons in Brunei only temporarily (not intending to establish residence, and not present for six months or more in the year of assessment) may be exempt under section 10(3).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- PwC Worldwide Tax Summaries — Brunei Darussalam (accessed Oct 9, 2026) CIT 18.5%, no PIT/VAT/CGT, non-resident WHT, CIT filing dates, petroleum 55%
- MOF Revenue Division — Income tax rates (accessed Oct 9, 2026) CIT 18.5% since 2008; threshold relief on first BND 250,000 chargeable income; petroleum 55%; corporate filing
- MOF Revenue Division — Corporate income tax FAQ (accessed Oct 9, 2026) Headline 18.5% CIT on chargeable income; Income Tax Act applies to companies only since 2008
- MOF Revenue Division — Avoidance of double taxation agreements (accessed Oct 9, 2026) List of 19 ADTA partner jurisdictions
- TAP — SPK contribution rates (accessed Oct 9, 2026) Skim Persaraan Kebangsaan mandatory pension; 8.5% employee; tiered employer rates