TAX RATES
Income Tax in Brunei Darussalam is governed by the Income Tax Act (Chapter 35) and Income Tax (Petroleum) Act (Chapter 119), Laws of Brunei.
Under Section 8(1) of this Act, income accrued in, derived from, or received in Brunei Darussalam by any corporations, registered locally or elsewhere was taxed at the rate of 30%.
The provisions of the Act shall not have effect in respect of incomes of any other persons or bodies of person.
Effective from 1 January 2008, the corporate tax rate has been revised as follows:
- See more at: http://www.mof.gov.bn/index.php/type-of-taxes/income-tax#sthash.abnKxARu.dpuf