# Brunei Personal Tax Basics

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. Sources reviewed 2026-09-22; review due 2026-12-21.

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.

## No current personal income tax

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.

Evidence: documented. [Ministry of Finance of Brunei Darussalam: Corporate tax FAQ: taxable and untaxed income](https://www.mof.gov.bn/div_revenue_faq_corporatetax/); [Attorney General's Chambers of Brunei Darussalam: Income Tax Act, Chapter 35, 2024 edition](https://www.agc.gov.bn/wp-content/uploads/2026/07/CAP-35-2024-ED-INCOME-TAX-ACT.pdf); [Attorney General's Chambers of Brunei Darussalam: Income Tax Act Amendment Order 2024, S 46](https://www.agc.gov.bn/wp-content/uploads/2026/07/S-46_2024_E-INCOME-TAX-ACT-AMENDMENT-ORDER-2024.pdf). Source location: 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.

## A residence definition is not a personal tax charge

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.

Evidence: conditional. [Attorney General's Chambers of Brunei Darussalam: Income Tax Act, Chapter 35, 2024 edition](https://www.agc.gov.bn/wp-content/uploads/2026/07/CAP-35-2024-ED-INCOME-TAX-ACT.pdf); [Attorney General's Chambers of Brunei Darussalam: Income Tax Act Amendment Order 2024, S 46](https://www.agc.gov.bn/wp-content/uploads/2026/07/S-46_2024_E-INCOME-TAX-ACT-AMENDMENT-ORDER-2024.pdf). Source location: Section 2, resident in Brunei Darussalam paragraph (a), printed/PDF pages 15-16; Schedule 1; S 46/2024 section 2.

## An incorporated business is a different taxpayer

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.

Evidence: conditional. [Ministry of Finance of Brunei Darussalam: Corporate tax FAQ: taxable and untaxed income](https://www.mof.gov.bn/div_revenue_faq_corporatetax/). Source location: MOF FAQ, What type of income is taxable in Brunei, opening paragraph and untaxed category 1.

## Covered employees still have pension contributions

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.

Evidence: conditional. [Employees Trust Fund of Brunei Darussalam: Employers' responsibilities: SPK and transition](https://www.tap.com.bn/faq-employers-responsibilities). Source location: Employer responsibilities FAQ, compulsory registration and contributions; Silver Generation and TAP/SCP-to-SPK transition questions.

## No personal tax does not mean no tax-residence reporting

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.

Evidence: conditional. [Ministry of Finance of Brunei Darussalam: Automatic exchange of information and CRS](https://www.mof.gov.bn/div_revenue_internationaltaxation_aeoi/). Source location: AEOI/CRS guidance: wider approach, self-certification, reportable accounts and Brunei TIN information.

## Scope and limitations

- 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.

## Explore this passport

- [Passport rank and travel access](https://multipassrank.com/passport/brunei)
- [Citizenship requirements](https://multipassrank.com/passport/brunei/citizenship)
- [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/BN)
- [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries)

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