{"schemaVersion":1,"passportCode":"BN","passportUrl":"https://multipassrank.com/passport/brunei","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"917e3f73444654676c6ff32b6b344441987c03510ca63abf29aeaa16a6b7560a","notes":"Independently opened all 26 retained official authorities and checked six topics and 35 facts. Approved after author corrections to Brunei's temporary-permission consent authority and two statutory locators. Actual Chinese Taiwan provisions, Macao Portuguese statutes and DSF infographic, and Brunei PDF editions were read. Explicit gaps, scope, source-edition limits and later residence/settlement distinctions remain integral to approval. See matching review notes for source access and review detail. Publication and deployment are separate."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"917e3f73444654676c6ff32b6b344441987c03510ca63abf29aeaa16a6b7560a","notes":"Independently opened all 26 retained official authorities and checked six topics and 35 facts. Approved after author corrections to Brunei's temporary-permission consent authority and two statutory locators. Actual Chinese Taiwan provisions, Macao Portuguese statutes and DSF infographic, and Brunei PDF editions were read. Explicit gaps, scope, source-edition limits and later residence/settlement distinctions remain integral to approval. See matching review notes for source access and review detail. Publication and deployment are separate."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"BN","topic":"citizenship","title":"Brunei Citizenship Requirements","summary":"Ordinary naturalisation in Brunei has a long residence baseline, Malay-language assessment and a discretionary grant. Registration for other cohorts and possession of permanent residence are not themselves naturalisation.","scope":"Selected ordinary adult naturalisation requirements under section 8 of the Brunei Nationality Act. Birth, indigenous-group, marriage and registration routes are outside this baseline.","jurisdiction":"Brunei Darussalam: nationality","routeType":"naturalisation","facts":[{"id":"residence","label":"Twenty years within twenty-five, plus the final two","text":"Section 8 requires at least twenty aggregate years of residence during the twenty-five years immediately before application, including residence throughout the final two years. Meeting that calculation does not create an entitlement to a certificate.","state":"conditional","sourceIds":["ranks2140-bn-nationality-act"],"locator":"Section 8(1)(a)-(b), printed pages 10-11, PDF pages 12-13","constraint":{"value":20,"unit":"years","basis":"legal_residence","withinYears":25,"cohort":"Ordinary section 8 applicants, also subject to two continuous final years and statutory counting rules"}},{"id":"counting","label":"Temporary passes are not automatically qualifying residence","text":"Unlawful residence and specified custody periods are excluded. Temporary-pass or permit stays also do not count unless His Majesty consents. The Act credits specified absences, including approved education and qualifying government service, so a simple total of entry stamps is insufficient.","state":"conditional","sourceIds":["ranks2140-bn-nationality-act"],"locator":"Section 8(2)-(3), including the S 29/1995 transfer footnote, printed pages 11-12, PDF pages 13-14"},{"id":"capacity-character","label":"Capacity, character, support and permanent intention","text":"The applicant must have full capacity, defined as at least eighteen and of sound mind, satisfy the good-character requirement, be unlikely to become a charge on Brunei and declare an intention to settle permanently. These conditions accompany the residence requirement.","state":"conditional","sourceIds":["ranks2140-bn-nationality-act"],"locator":"Sections 2(2) and 8(1)(c)-(d),(f), printed pages 3 and 10–11"},{"id":"language","label":"Malay knowledge and speaking proficiency are assessed","text":"The Language Board must find the prescribed Malay knowledge and proficient speech, with the Act's exception for inability caused by a physical, speech or hearing impediment. The regulations assess practical communication appropriate to the applicant's standing; they do not specify a CEFR level.","state":"conditional","sourceIds":["ranks2140-bn-nationality-act","ranks2140-bn-nationality-regulations"],"locator":"Act section 8(1)(e); regulations 9(3), printed pages 4-5"},{"id":"nationality-oath","label":"The oath and later foreign nationality matter","text":"The prescribed oath renounces foreign loyalty and the exercise of rights belonging to another nationality. Separately, voluntary acquisition of another nationality causes loss of Brunei status under section 9(5)(a). This is not a promise that an ordinary naturalised person may freely retain or exercise another nationality.","state":"conditional","sourceIds":["ranks2140-bn-nationality-act"],"locator":"Sections 8(5), 9(5)(a), 11(3)(b),(4)-(6), and Second Schedule, printed pages 12-16 and 23"},{"id":"procedure","label":"Form E1, a discretionary decision and the oath","text":"The regulations prescribe Form E1 for section 8 applications and Form E2 for the certificate. His Majesty may grant the certificate; the Act requires the allegiance oath and does not turn a completed form into approval. Its section 13 also limits reasons and review of the decision.","state":"conditional","sourceIds":["ranks2140-bn-nationality-act","ranks2140-bn-nationality-regulations","ranks2140-bn-nationality-register"],"locator":"Act sections 8(1),(5) and 13; regulations 8 and 16, forms E1/E2/K; current AGC statute register"}],"limits":["The current AGC register supplies the 2011 Act and 2002 regulations. Those edition dates are not represented as 2026 enactments. Operational form, interview and documentary requirements must be reconfirmed with Immigration.","The oath is not described here as proof that a foreign authority has already cancelled an earlier nationality. Other countries' retention rules and Brunei's deprivation provisions require separate assessment.","The Act also addresses loss after five continuous years abroad without a substantial connection and an advance certificate procedure under section 9(1)-(3); citizenship should not be treated as an unconditional lifetime status regardless of later circumstances."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"917e3f73444654676c6ff32b6b344441987c03510ca63abf29aeaa16a6b7560a","notes":"Independently opened all 26 retained official authorities and checked six topics and 35 facts. Approved after author corrections to Brunei's temporary-permission consent authority and two statutory locators. Actual Chinese Taiwan provisions, Macao Portuguese statutes and DSF infographic, and Brunei PDF editions were read. Explicit gaps, scope, source-edition limits and later residence/settlement distinctions remain integral to approval. See matching review notes for source access and review detail. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/brunei/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"BN","topic":"taxes","title":"Brunei Personal Tax Basics","summary":"Brunei currently does not levy personal income tax, but that is not a blanket exemption from company taxes, social contributions, financial reporting or another country's tax rules.","scope":"Selected individual income-tax scope, the statutory residence definition, employee contributions and cross-border reporting. Corporate calculations, transaction taxes and another jurisdiction's residence determination are excluded.","jurisdiction":"Brunei Darussalam: individual tax and reporting","facts":[{"id":"personal-income","label":"No current personal income tax","text":"The Ministry of Finance says individuals' employment, self-employment, dividends and interest are not currently taxed, and also identifies capital gains as untaxed. The Income Tax Act's First Schedule limits the income-tax charge to companies rather than imposing it on every individual mentioned in the Act.","state":"documented","sourceIds":["ranks2140-bn-personal-income","ranks2140-bn-income-tax-act","ranks2140-bn-income-tax-amendment"],"locator":"MOF FAQ, What type of income is taxable; Act section 1(2), Schedule 1(a)-(b), printed/PDF page 140; S 46/2024 amendments do not replace that Schedule"},{"id":"residence","label":"A residence definition is not a personal tax charge","text":"The Act defines an individual resident through residence in the preceding year, allowing reasonable temporary absences, and includes physical presence or employment other than company directorship for at least 183 days in that year. That definition does not override the companies-only charging scope or prove residence under a foreign law or treaty.","state":"conditional","sourceIds":["ranks2140-bn-income-tax-act","ranks2140-bn-income-tax-amendment"],"locator":"Section 2, resident in Brunei Darussalam paragraph (a), printed/PDF pages 15-16; Schedule 1; S 46/2024 section 2"},{"id":"business-boundary","label":"An incorporated business is a different taxpayer","text":"MOF distinguishes untaxed sole proprietorships and business-name partnerships from limited companies. A company receiving or deriving relevant Brunei income is within corporate-tax scope; its owner's no-personal-income-tax position must not be applied to the company's profits.","state":"conditional","sourceIds":["ranks2140-bn-personal-income"],"locator":"MOF FAQ, What type of income is taxable in Brunei, opening paragraph and untaxed category 1"},{"id":"contributions","label":"Covered employees still have pension contributions","text":"TAP requires registration and contributions for covered Brunei-citizen and permanent-resident employees below sixty, including several temporary or part-time employment categories. Transitional TAP/SCP arrangements remain relevant for eligible older members who defer SPK conversion; employers must check the member's actual scheme.","state":"conditional","sourceIds":["ranks2140-bn-spk"],"locator":"Employer responsibilities FAQ, compulsory registration and contributions; Silver Generation and TAP/SCP-to-SPK transition questions"},{"id":"reporting","label":"No personal tax does not mean no tax-residence reporting","text":"Under MOF's CRS guidance, financial institutions collect tax-residence information and self-certifications and report accounts meeting the applicable exchange rules. Brunei does not issue a conventional TIN to individuals; the guidance identifies functional equivalents. A Brunei account or passport does not settle every other country's taxing rights.","state":"conditional","sourceIds":["ranks2140-bn-crs"],"locator":"AEOI/CRS guidance: wider approach, self-certification, reportable accounts and Brunei TIN information"}],"limits":["This is not a statement that all taxes, compulsory contributions or compliance obligations disappear. It also does not establish an individual's entitlement to a treaty residence certificate.","The AGC's 2024 consolidation was read together with S 46/2024, which changes return, assessment and payment machinery. MOF's current FAQ independently confirms the personal-income scope; company rates and filing deadlines are not generalised to individuals."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"917e3f73444654676c6ff32b6b344441987c03510ca63abf29aeaa16a6b7560a","notes":"Independently opened all 26 retained official authorities and checked six topics and 35 facts. Approved after author corrections to Brunei's temporary-permission consent authority and two statutory locators. Actual Chinese Taiwan provisions, Macao Portuguese statutes and DSF infographic, and Brunei PDF editions were read. Explicit gaps, scope, source-edition limits and later residence/settlement distinctions remain integral to approval. See matching review notes for source access and review detail. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/brunei/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-bn-nationality-register","publisher":"Attorney General's Chambers of Brunei Darussalam","title":"Brunei Nationality Act: current legal register","url":"https://www.agc.gov.bn/documents/brunei-nationality-act/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-bn-nationality-act","publisher":"Attorney General's Chambers of Brunei Darussalam","title":"Brunei Nationality Act, Chapter 15, 2011 edition","url":"https://www.agc.gov.bn/wp-content/uploads/2026/07/cap-15-2011-ed-brunei-nationality-act.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-bn-nationality-regulations","publisher":"Attorney General's Chambers of Brunei Darussalam","title":"Nationality Registration Regulations, 2002 edition","url":"https://www.agc.gov.bn/wp-content/uploads/2026/07/cap-15-rg-1-brunei-nationality-registration-regulations.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-bn-personal-income","publisher":"Ministry of Finance of Brunei Darussalam","title":"Corporate tax FAQ: taxable and untaxed income","url":"https://www.mof.gov.bn/div_revenue_faq_corporatetax/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-bn-income-tax-act","publisher":"Attorney General's Chambers of Brunei Darussalam","title":"Income Tax Act, Chapter 35, 2024 edition","url":"https://www.agc.gov.bn/wp-content/uploads/2026/07/CAP-35-2024-ED-INCOME-TAX-ACT.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-bn-income-tax-amendment","publisher":"Attorney General's Chambers of Brunei Darussalam","title":"Income Tax Act Amendment Order 2024, S 46","url":"https://www.agc.gov.bn/wp-content/uploads/2026/07/S-46_2024_E-INCOME-TAX-ACT-AMENDMENT-ORDER-2024.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-bn-spk","publisher":"Employees Trust Fund of Brunei Darussalam","title":"Employers' responsibilities: SPK and transition","url":"https://www.tap.com.bn/faq-employers-responsibilities","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-bn-crs","publisher":"Ministry of Finance of Brunei Darussalam","title":"Automatic exchange of information and CRS","url":"https://www.mof.gov.bn/div_revenue_internationaltaxation_aeoi/","language":"en","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"BN","providerEntityCode":"BRN","providerEntityName":"Brunei Darussalam","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.837,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"BN","providerEntityCode":"BRN","providerEntityName":"Brunei Darussalam","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":75.501,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}