Brunei Tax Guide
Figures on this page were last verified against the cited sources in September 2026. Always check official sources before making a relocation or incorporation decision.
Best for
- Zero personal tax
0% on personal income — among the simplest tax outcomes globally.
- Zero capital gains
No CGT on investment, property, or crypto disposals (subject to "investor" classification).
- Foreign income exempt
Exempt system — overseas income generally outside the local tax net.
- No wealth tax
No annual tax on net worth or assets.
- No inheritance tax
Estate and lifetime transfers not subject to inheritance tax.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax
Wealth & Inheritance
Practical Notes
Oil-funded sultanate with zero personal tax and no VAT. Immigration is the barrier, not tax: permanent residency and citizenship are rarely granted to foreigners; most expatriates are on employment passes. Sharia law applies alongside civil law. Employees contribute 8.5% to the SPK national retirement scheme (employer 8.5%).
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Zero personal tax
- No VAT
- Pioneer-status corporate holidays
Data Sources
Last verified: September 2026. Always check official sources before making a decision.
FAQ
What is the personal income tax rate in Brunei?
Brunei has a top personal income tax rate of 0%. The tax structure is: No personal income tax. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Brunei?
Brunei uses a exempt system for foreign income. No tax on personal income of any kind or source
What are the residency requirements for Brunei?
Tax residency in Brunei generally requires 183 days of physical presence. 183 days for tax residency, though the distinction carries no personal income tax consequence. Always verify current rules with official sources.
Is there a wealth tax in Brunei?
No, Brunei does not have a wealth tax. No wealth tax
What is the corporate tax rate in Brunei?
The corporate tax rate in Brunei is 18.5%. 18.5% flat. Threshold relief: first BND 100,000 of chargeable income taxed at 25% of the rate, next BND 150,000 at 50%. Petroleum companies taxed at 55% under separate legislation.
US citizen moving to Brunei? Read this first.
Brunei has 0% personal income tax, so the US-citizen math is dominated by FEIE plus self-employment tax.
- •FEIE (Form 2555) shields ~$130k of earned income in 2026. Income above that has no Foreign Tax Credit to offset US tax (no foreign tax was paid), so it's taxed at regular US rates.
- •Self-employment tax (15.3%) is owed in full — Brunei has no totalization agreement with the US, so there is no SE-tax exemption.
- •Investment income (dividends, capital gains, interest) is taxed at standard US rates. No FTC because no Brunei tax was paid.
- •Brunei residency requires 183 days. State residency severance from a sticky state (CA, NY, VA, NM, SC) before international move is the highest-stakes practical step.
Need someone to actually plan Brunei for you?
TaxAtlas covers the rates and rules. For the personal side — exit planning, residency strategy, business structure, or filings — request a response and we'll point you to relevant research or a specialist who handles Brunei cases.
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