Country tax profile · 2026
Brunei inheritance tax
None
inheritance & estate tax
How Brunei treats inheritance
No inheritance, estate or gift tax in Brunei No inheritance tax on any transfers
✓ Brunei levies no inheritance or estate tax, your heirs receive the estate intact.
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
141 of 197 countries we track have no inheritance or estate tax. 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.
See advisors →Brunei inheritance tax FAQ
What is the inheritance tax rate in Brunei?
No inheritance, estate or gift tax in Brunei No inheritance tax on any transfers