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Brunei Darussalam
Asia
Lucky Nomads World Index
69.60 / 100
Global rank
#63
Corporate tax
18.5%
Personal tax
0%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index8.5 / 10
- Affordability Index6.1 / 10
- Entry Ease Index5.6 / 10
- Tax Freedom Index9.7 / 10
- WiFi Index8.3 / 10
- Admin Ease Index7.5 / 10
- Healthcare Index8.0 / 10
- City Comfort Index8.3 / 10
- WeatherComfort Index5.7 / 10
- Banking Index7.5 / 10
- GeoStability Index8.4 / 10
- Justice & Order Index6.2 / 10
- Quality of Life Index7.8 / 10
- Open Society Index4.0 / 10
- Flight Index3.4 / 10
- Environmental Quality Index7.7 / 10
- English Index6.0 / 10
- Wealth Protection Index7.6 / 10
- AI Access Index5.9 / 10
- Economic Openness Index7.0 / 10
- Market Depth Index4.8 / 10
- ClimateShield Index6.6 / 10
Country snapshot
- Capital
- Bandar Seri Begawan
- Population (approx.)
- 450,000
- Area (km²)
- 5,765 km²
- Currency code (ISO 4217)
- BND
- Currency name
- Brunei dollar
- Main airport IATA code
- BWN
- Airport name
- Brunei International Airport
General facts
- Minimum monthly cost
- From $1,924/month
- Main languages
- Malay
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .bn
- Phone calling code
- +673
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 18.5%ModerateTerritorial
- Marginal PIT (personal income tax)
- 0%Ultra lowNo personal income tax
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Strict territorial principle. Corporate income tax applies only to income accruing in or derived from Brunei, irrespective of company residence, which is determined by the control and management of the business test. Resident and non-resident companies are taxed on the same source basis. No participation exemption framework, no controlled foreign company rules, no general anti-avoidance rule, no thin capitalisation rules. Brunei is a CRS signatory with first automatic exchange in 2018.
Standard corporate income tax of 18.5% on chargeable income, with the first exempt for newly incorporated companies during the first 3 years of assessment and a full exemption for companies with annual turnover at or below (MSME regime). Petroleum operations are taxed separately at a flat 55% under the Income Tax (Petroleum) Act 1963 (Cap 119).
Personal income tax basis. No personal income tax. The country has no national personal income tax.
No personal income tax in Brunei. Brunei has never levied a PIT under the Income Tax Act. Brunei citizens and permanent residents contribute 5% of salary to the Tabung Amanah Pekerja (TAP) provident fund and 3.5% to the Supplemental Contributory Pension (SCP) scheme. Foreign workers are exempt from both.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Pioneer Industry Tax Holiday
Available, rules being updatedTax holiday on chargeable income for companies approved as Pioneer Enterprises producing pioneer products under the Investment Incentives Order 2001…
Pioneer Service Company Tax Holiday
Available, rules being updatedTax holiday available to companies engaged in approved service activities certified as Pioneer Service Companies by the responsible Minister under…
Expansion of Established Enterprise Certificate
Available, rules being updatedTax holiday for established Brunei companies expanding production through significant new fixed capital expenditure, granted under the Investment…
Newly Incorporated Company Exemption
AvailableStatutory exemption granting newly incorporated Brunei companies a 0% corporate income tax rate on the first BND 100,000 of chargeable income for…
MSME Corporate Income Tax Exemption
AvailableStatutory full corporate income tax exemption for Brunei companies whose gross sales or turnover does not exceed BND 1 million per year of assessment.
Petroleum Operations Income Tax
AvailableSectoral corporate income tax regime governed by the Income Tax (Petroleum) Act 1963 (Cap 119) applying to companies engaged in the exploration,…
Tax Credit on Salaries Paid to New Employees
AvailableCorporate tax credit equal to 50% of salaries paid to new employees who are Brunei citizens or permanent residents earning up to BND 3,000 per…
You either qualify for Brunei Darussalam's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Brunei Darussalam. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Brunei Darussalam lists several residency and mobility routes across business founder routes, work (employer sponsored), work (self sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Long-Term Business Visit Pass
Work (employer sponsored)
2 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Employment Pass
- Available
Professional Visit Visa
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Long-Term Professional Visit Pass
Family and dependant routes
2 programmesSpouse, dependant, and family reunion style permits.
- Available
Dependent Pass
- Available
Long-Term Social Visit Pass
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Visa
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Brunei Darussalam.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index9.7 / 10Exceptional tax freedom
- SafetyShield Index8.5 / 10High personal and institutional safety
- GeoStability Index8.4 / 10Very strong geostability index
Weakest dimensions
- Flight Index3.4 / 10
- Open Society Index4.0 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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