AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Asia

Brunei

Brunei has no personal income tax. Corporate tax is 18.5% with reduced rates for small companies. No VAT.

Personal income tax

0%
Top marginal rate / range

Corporate tax

18.5%
Standard rate

VAT / Sales tax

No VAT
Standard indirect tax

At a glance

  • Personal taxNone
  • Small co. CITReduced
  • NoteOil-rich state
Official Tax Authority Revenue Division
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Brunei's official tax authority (linked above) or a qualified tax professional before making any decision.