Asia-Pacific · Tax guide
Brunei
Brunei taxes company profits at 18.5% and has no VAT, no personal income tax and no withholding tax on dividends. Taxes are administered by the Revenue Division of the Ministry of Finance and Economy.
At a glance
- Corporate income tax
- 18.5%
- VAT
- None
- Withholding on royalties
- 10%
Oil companies taxed separately
No sales tax
Lower on interest
Corporate income tax
Companies pay 18.5%, with partial exemptions on the first bands of profit and a turnover-based option for small companies. Oil and gas companies pay petroleum income tax instead. The return is due by 30 June.
No VAT or personal income tax
Brunei has no VAT or general sales tax and no personal income tax. Import duties and excise apply to some goods.
Payments abroad
Royalties paid to non-residents carry 10% withholding, with a lower rate on interest. Dividends carry no withholding tax.
Key dates
- 30 JuneAnnual corporate income tax return
Figures and sources
2 figures- Corporate income tax rate18.5%Under professional review
- Withholding on royalties paid to non-residents (2.5% on interest)10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Brunei based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Brunei (a Brunei tax adviser) before making compliance decisions.