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Brunei Darussalam

Corp Tax: 18.5%Setup: 300 BNDIncorporate: 21 daysData Quality: 100%

Tax Rates

Corporate Tax

18.5%Verified May 2026

Effective Corporate Rate

18.5%

Capital Gains

0%Verified May 2026

Personal Income (Top)

0%Verified May 2026

VAT

0%Verified May 2026

Dividend Withholding

0%Verified May 2026

Tax System

System Type

territorialVerified May 2026

Foreign Income Taxed

CFC Rules

NoVerified May 2026

Transfer Pricing

lowVerified May 2026

TP Documentation Required

Incentives

IP Regime

NoneChecked May 2026

Crypto Tax

unclearChecked May 2026

Participation Exemption

NoneVerified May 2026

International

Total Treaties

19Verified May 2026

Double Tax Agreements

Key Partners

United Kingdom, Indonesia, China, Singapore, Vietnam, Japan, Malaysia, Hong Kong, United Arab Emirates, Philippines

Exit Tax

NoChecked May 2026