As of 1 January 2009 withholding tax is payable on the following payments sourced in Brunei Darussalam and made to non-residents:
• 15% on interest, commission, fees and other payments relating to loans
• 10% on royalties or other lump sum payments for the use of movable property
• 10% on know-how payments for the use of scientific, technical, industrial or commercial knowledge or information
• 20% on management fees
• 20% on technical assistance or service fees
• 10% on rent or other payments for the use of movable property (15% prior to 1 January 2009)
• 20% on a non-resident Director’s remuneration.