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Asia-Pacific

Brunei Darussalam

Currency

BND

Corporate Tax

18.5%

Personal Income Tax

0%

VAT / GST

0%

Corporate Income Tax

Headline rate18.5%

Standard 18.5%; 55% on petroleum operations.

Personal Income Tax

Top marginal rate0%

No personal income tax.

Value Added Tax / GST

Standard rate0%

No VAT/GST.

Withholding Taxes

Dividends

0%

Interest

0%

Royalties

0%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

TAP 11% (employer 5% + employee 5%) + SCPA 3.5% employer.

Wealth & Capital Taxes

Capital Gains Tax

0%

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

0%

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 4 months after year-end; quarterly instalments
Personal / PAYENot applicable
VAT / GSTNot applicable

Tax Year

Calendar year

Notes

Petroleum tax main revenue source. No VAT. i-Ready incentives for diversification.