Country tax profile · 2026
Brunei capital gains tax
None
capital gains tax for individuals
How Brunei treats capital gains
0% (no capital gains tax in Brunei)
✓ Brunei does not tax capital gains for individuals, a major draw for investors and founders selling equity.
Compiled by MyNomadWorld for Brunei and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Brunei compares
57 of 197 countries we track have no capital gains tax for individuals. Brunei is one of them.
Who is a tax resident of Brunei?
No personal income tax, so individual residency is irrelevant for PIT. Company residency = management and control exercised in Brunei
Related Brunei taxes
Moving to Brunei?
Get matched with a vetted Brunei tax & immigration advisor who handles residency and the exit from your current country.
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What is the capital gains tax rate in Brunei?
0% (no capital gains tax in Brunei)