Asia-Pacific · BND
Brunei Darussalam
Reviewed 2026-06-21
Top income tax
0%
Self-employed SS
No
VAT
0%
Capital gains
0%
Exit tax
No
Nomad visa
No
77
/ 100
Tax efficiency91
Ease to enter55
Ease to exit93
Cost of living72
Internet18
English60
Brunei levies no personal income tax, no VAT or sales tax, no capital gains tax, and no wealth or inheritance tax, which makes earned income and investment proceeds tax free for individuals. Corporate profits are taxed at a flat 18.5% on a territorial basis, with generous exemptions for new and small companies, and there are no CFC rules or withholding tax on dividends. There is no digital nomad or dedicated entrepreneur visa, so a solopreneur would need a business or professional visit pass or an employment arrangement to live and work there long term.
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate8.5%
Employer SS rate8.5%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate18.5%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index56
Internet speed86.55 Mbps
English proficiencyMedium
Civil liberties33
Sources
- PwC Worldwide Tax Summaries — Brunei Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Brunei Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Brunei Corporate: Withholding taxes
- PwC Worldwide Tax Summaries — Brunei Individual: Other taxes (social security, no VAT)
- Numbeo — Cost of Living in Brunei
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.