Brunei
The headline company-profit tax rate is 18.5%. General rate; petroleum operations: 55%.
Profile completeness
22 modules
25 of 26 modules verified
- Region
- South-Eastern Asia
- Currency
- BND
- Tax system
- Income taxes and VAT
- Fiscal year end
- Not recorded
The module map
Every module we hold for Brunei
The same catalogue of 26 module types is laid over every country, so the structure is learned once and reused. Modules that genuinely do not apply here say so — that is an answer, not a gap.
accounting
8 of 8 coveredtax
10 of 10 covered- Corporate Income TaxVerified1 section
- Personal Income TaxDoes not applyBrunei Darussalam does not levy personal income tax.
- VAT / GSTDoes not applyBrunei Darussalam does not levy VAT.
- Sales & Use TaxDoes not applyThe source explicitly states that Brunei imposes neither VAT nor sales tax.
- Payroll TaxesVerified1 section
- Employer ObligationsVerified1 section
- Withholding TaxVerified1 section
- Deductions & AllowancesVerified1 section
- Depreciation & Capital AllowancesVerified1 section
- Transfer PricingDoes not applyThe reviewed guidance identifies no dedicated transfer-pricing regime in Brunei Darussalam.
compliance
7 of 7 coveredintelligence
1 of 1 coveredFiling calendar
Deadlines and frequencies
Each deadline carries its own verification state. A rule we have confirmed against the authority's own guidance looks different from one we have not.
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Who administers it
Authorities and registries
Returns and filings
Forms referenced by these modules
Where an authority publishes the form, the link goes to the authority — never to a mirror.
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2 forms in this section
Change log
What has moved recently
Coverage is incomplete by design
24 information blocks are published for Brunei. The coverage and verification status of every one is shown before you subscribe.
Every block carries a verification status, shown as soon as you have access. Where a figure has not been confirmed, it is labelled as structural or as sample data rather than presented as fact.
Compare with other jurisdictions