Country tax profile · 2026
Brunei income tax
How Brunei treats income
Brunei levies no 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.
How Brunei's income tax compares
Brunei's top income tax of 0% is the 180th highest of the 197 countries we track, against a global average of 27.9% and a Asia average of 23.4%.
Countries with a similar income tax
Vatican City (0%) · United Arab Emirates (0%) · Qatar (0%) · Bahrain (0%) · Oman (0%) · Saudi Arabia (0%)
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?
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What is the income tax rate in Brunei?
Brunei levies no personal income tax on residents. No personal income tax: no personal income, local or foreign, is taxed in Brunei