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Brunei Darussalam

Corp Tax: 18.5%Setup: 300 BNDIncorporate: 21 daysData Quality: 45%
Tax Rates
Corporate Tax
18.5%Verified Feb 2026
Small Business Rate
0%
Effective Corporate Rate
18.5%
Capital Gains
0%
Personal Income (Top)
0%Verified Feb 2026
VAT
0%Verified Feb 2026
Dividend Withholding
0%Verified Feb 2026
Tax System
System Type
territorialVerified Feb 2026
Foreign Income Taxed
No
CFC Rules
NoVerified Feb 2026
Transfer Pricing
lowVerified Feb 2026
TP Documentation Required
No
Incentives
IP Regime
NoneVerified Feb 2026
Crypto Tax
unclear
Participation Exemption
None
International
Total Treaties
17Verified Feb 2026
Double Tax Agreements
17
Key Partners
United Kingdom, Singapore, Malaysia, China, Japan, Hong Kong, Indonesia, UAE
Exit Tax
No

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