Brunei income tax

Brunei tax calculator

Enter your income to estimate what you would pay in Brunei, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Brunei?

Brunei does not levy personal income tax on residents. No personal income tax: no personal income, local or foreign, is taxed in Brunei

Compiled by MyNomadWorld for Brunei and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Brunei expat & digital-nomad tax regime

The No personal income tax regime does not lower the rate here, because Brunei already taxes personal income at 0%. What it changes is your right to live and work in the country, not your tax bill.

Official source: PwC Brunei

Capital gains, wealth & property tax

• Capital gains: 0% (no capital gains tax in Brunei)
• Wealth tax: No net wealth/worth tax in Brunei

Inheritance & gift tax in Brunei

No inheritance, estate or gift tax in Brunei No inheritance tax on any transfers

Corporate tax & VAT

The standard corporate profits tax is 18.5%.

How to become a tax resident of Brunei

No personal income tax, so individual residency is irrelevant for PIT. Company residency = management and control exercised in Brunei

Not the same as your home country letting you go, most tax bills come from failing to exit the old residence, not from entering Brunei.

Cost of living & lifestyle

Cost of living is about 35% of the US level, with average purchasing power near $95k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Brunei

You will want a local or multi-currency account for rent, bills and getting paid.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

Wise link is an affiliate link; we may earn a commission at no cost to you.

Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Brunei tax treaties

Brunei maintains around 22 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Brunei tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 6 of Brunei's partners:

Cambodia · China · Indonesia · Laos · Pakistan · Vietnam