BN · Asia · BND
Brunei
Tax rates
Income Tax
0%
Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Taxes on personal income) · as of 2026-01-22Corporate Tax
18.5%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
0%
Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22Crypto Tax
0%
Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22
Estimate your income tax on a salary with the income tax calculator.
Notes
Income Tax
Brunei does not impose personal income tax on individuals.
VAT
No VAT or general sales tax is levied.
Capital Gains Tax
Brunei imposes no personal income tax on individuals, so there is no tax on individual capital gains, including gains from listed securities.
Crypto Tax
Brunei imposes no personal income tax on individuals, so individual gains from disposing of cryptocurrency are not taxed.
Wealth Tax
No net wealth/worth tax levied in Brunei Darussalam.