Brunei

South-Eastern Asia · BN · 18 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• an individual who resides in Brunei Darussalam, except for such temporary absences as the Collector of Income Tax may deem reasonable and not inconsistent with a claim to be resident
• physically present and exercising an employment (other than as a director of a company) in Brunei Darussalam for 183 days or more during the year preceding the year of assessment

Tax residence is based on ordinary residence or a 183‑day employment presence test; stopping residence is generally achieved by ceasing to reside and dropping below the 183‑day employment threshold. There is no personal income tax on individuals in Brunei, so ending tax residency has limited practical tax impact.

Source: Brunei Darussalam (via Income Tax Act, as summarized by PwC, consistent with OECD AEOI residency description)

Tax treaty network (18)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.