Southeast Asia
Brunei tax rates 2026
There is no personal income tax, no capital gains tax and no VAT. Only corporate income tax applies.
No personal income tax
Last verified
The taxes
| Personal income (top) | 0%No personal income tax applies to any individual income, whether from employment, self-employment, dividends or interest. |
|---|---|
| Corporate income | 18.5% |
| Capital gains | None |
| VAT | None |
| Dividends (WHT) | 0% |
| Interest (WHT) | 15% for non-residents. |
| Royalties (WHT) | 10% for non-residents. |
| Social security (employee) | 8.5%, made up of TAP at 5% and SCP at 3.5%. |
| Social security (employer) | 8.5%, made up of TAP at 5% and SCP at 3.5%. |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | A building and property tax levied locally by municipal boards. |
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.