Planning & Start-Up Toolkit Write a Business Plan Business Kickstarter Toolkit Choose Your Business Activities Registering a Business Choosing A Business Structure Registering Your Business Find a Business License Setting up a Business Premise Registering Property Building and Renovating a Commercial Premise Getting Electrical Connection Applying For Industrial Land/Ready-Built Factories Applying for Billboards, Signage, Banners and Advertisements (BSBA) Hiring a Team Finance & Government Support Co-Matching Scheme Development Programmes
Find a Business License Taxes & Customs Taxes Importing & Exporting Training & Development Market Access & Marketing Intellectual Property Digital Adoption Financing & Government Support Available Funding Options Co-Matching Scheme Self-Inquiry Report (SIR) Using Movable Assets as Collateral Development Programmes
News Articles Biz Brunei
Financing Business Community Development Programmes Dispute Resolution Resolving Insolvency Tools Templates

Taxes

 

To aid the development of Micro, Small and Medium Enterprises (MSMEs), companies with gross sales or turnover not exceeding B$1 million are exempted from corporate tax or charged with 0% corporate tax. From the Year of Assessment 2015 onwards, larger companies have enjoyed a competitive Corporate Income Tax rate of 18.5%.

Company Resident In Brunei Darussalam

Liable to income tax on its income derived from or accrued in Brunei Darussalam, or received from overseas.

Non-Resident Company

Only taxed on its income arising in Brunei Darussalam.

Subjected To Tax On Types Of Income

  • Trade, business or vocation
  • Dividends received from companies not previously assessed for tax in Brunei Darussalam
  • Interest and discounts
  • Rents, royalties, premiums and any other profits arising from properties

No Capital Gains Tax

However, where the Collector of Income Tax can establish that the gains form part of the normal trading activities, they become taxable as revenue gains.

Share This To

Mail this page WhatsApp this page

Let's Connect

Stay connected with us and never miss an update!

Share Your Feedback

We value your opinions and always improving to bring you the best experience.

Send Feedback

Hotlines

Ambulance 991
Fire & Rescue 995
Police 993
Search & Rescue 998
Talian Darussalam 123
Privacy Policy
Disclaimer
Terms of Use

Copyright © Government of Brunei Darussalam. All Right Reserved.