Country tax profile · 2026
Brunei corporate tax
How Brunei taxes corporate
The standard corporate profits tax in Brunei is 18.5%. 18.5% standard (tiered thresholds on first BND 250k). Petroleum E&P 55%. MSMEs under BND 1m gross sales exempt; 3-year startup relief.
Compiled by MyNomadWorld for Brunei and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Brunei's corporate tax compares
Brunei's corporate tax of 18.5% is the 126th highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Tajikistan (18%) · Portugal (19%) · Croatia (18%) · Poland (19%) · Armenia (18%) · San Marino (18%)
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
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What is the corporate tax rate in Brunei?
The standard corporate profits tax in Brunei is 18.5%. 18.5% standard (tiered thresholds on first BND 250k). Petroleum E&P 55%. MSMEs under BND 1m gross sales exempt; 3-year startup relief.