Southeast Asia
Brunei: tax at a glance
There is no personal income tax, no capital gains tax and no VAT. Only corporate income tax applies.
No personal income tax
Last verified
The taxes
- Personal income (top)
- 0%No personal income tax applies to any individual income, whether from employment, self-employment, dividends or interest.
- Corporate income
- 18.5%
- Capital gains
- None
- VAT
- None
- Dividends (WHT)
- 0%
- Interest (WHT)
- 15% for non-residents.
- Royalties (WHT)
- 10% for non-residents.
- Social security (employee)
- 8.5%, made up of TAP at 5% and SCP at 3.5%.
- Social security (employer)
- 8.5%, made up of TAP at 5% and SCP at 3.5%.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- A building and property tax levied locally by municipal boards.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references