🇧🇳 Brunei
BN / BRN #163
Nomad Score
54.0
Cities
4
Region
Association of Southeast Asian Nations,
Malay Archipelago,
Islands,
Asia,
Asia,
South-Eastern Asia
Currency
BND
🇧🇳 BRUNEI TAX PROFILE
Data year: 2025
Tax System
Territorial
No personal income tax. CIT of 18.5% on corporate profits. No VAT/GST.
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
🏠 TAX RESIDENCY
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
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
- PwC - Brunei (accessed Mar 23, 2026)
🔗 RELATED
🧭 CONTINUE EXPLORING BRUNEI