🇧🇳 Brunei Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax None Territorial system

Corporate tax 18.5%

VAT/GST None standard rate

Tax residency 183 days 15 tax treaties

Brunei tax profile

Data year: 2025

Tax system: Territorial No personal income tax. CIT of 18.5% on corporate profits. No VAT/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): 5.0%
Social security (employer): 8.5%
Dividend withholding: 0.0%
Interest withholding: 0.0%
Royalty withholding: 0.0%
Treaty count: 15

Territorial Exemption

Days threshold: 183 days
Residency rules: No PIT so residency less relevant. Companies resident if incorporated or managed in Brunei.
Exit tax: No
CFC rules: No