Tax rate
Corporate in Brunei is taxed at the rate of 22% or 55%. Brunei does not currently levy any
income tax on individuals and there is no sales tax or value added tax (VAT).
Brunei Taxation in General
- No Personal Income Tax
- There are no social security taxes in Brunei. However, all citizens must contribute 5% of
their salary to a state-managed provident fund.
- Stamp duties are levied on a variety of documents in Brunei.
- Properties under commercial use are subjected to property tax.