Tax Map · Relocation rankings

Tax residency in Brunei

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

Brunei does not publish a dedicated residence-by-investment or digital-nomad route; the main legal paths for a foreign individual are employer-sponsored work status or the government’s Long Term Pass for qualifying professionals, business owners, investors, or family-tie cases.

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.

“A resident individual means an individual who resides in the country, except for such temporary absences as to the Collector of Income Tax may seem reasonable and not inconsistent with the claim of such individual to be resident in the country, and includes a person who is physically present and exercises an employment (other than as a director of a company) in the country for 183 days or more during the year preceding the year of assessment.” — Brunei Darussalam (via Income Tax Act, as summarized by PwC, consistent with OECD AEOI residency description)

Estimate — confirm against the linked sources. See methodology.