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Brunei Darussalam
Corporate - Other taxes
Last reviewed - 09 June 2025Value-added tax (VAT)
Brunei does not impose VAT or sales tax.
Customs import duties
Imported dutiable goods in Brunei Darussalam are subject to the Customs Import Duties (Amendment No. 2) Order 2017 and the Excise Duties (Amendment No. 2) Order 2017. Most import duties are levied based on an ad valorem rate, with only a few taxes applied at a specific rate, except when the total amount of import duty is less than BND 1, no import duty shall be charged.
Excise taxes
Excise tax is collected from imported goods and certain types of goods produced in the country, The goods include tobacco, alcohol beverages, motor vehicles, and petroleum.
Property taxes
Annual tax on registered land titles
| No. | Special conditions of land | Annual tax (BND) |
| 1 | General agriculture I | 2.00 per acre or part thereof |
| 2 | General agriculture II | 5.00 per acre or part thereof |
| 3 | General housing | 10.00 per 1/4 acre or part thereof (outside the city area) |
| 50.00 per 1/4 acre or part thereof (within the city area) | ||
| 4 | General housing and side businesses | 12.50 per 1/4 acre or part thereof (outside the city area) |
| 62.50 per 1/4 acre or part thereof (within the city area) | ||
| 5 | General housing and business | 125.00 per 1/4 acre or part thereof |
| 6 | Flats | 100.00 per 1/4 acre or part thereof |
| 7 | Flats and businesses | 125.00 per 1/4 acre or part thereof |
| 8 | Business | 150.00 per 1/4 acre or part thereof |
| 9 | Business and industry | 150.00 per 1/4 acre or part thereof |
| 10 | Industrial | 150.00 per 1/4 acre or part thereof |
| 11 | Institutional building | 62.50 per 1/4 acre or part thereof |
| 12 | Institutional, business, and industrial buildings | 150.00 per 1/4 acre or part thereof |
| 13 | Hotel | 150.00 per 1/4 acre or part thereof |
| 14 | Fuel station | 125.00 per 1/4 acre or part thereof |
| 15 | Diplomatic | 62.50 per 1/4 acre or part thereof |
Annual tax on registered strata title
| No. | Special conditions of land | Annual tax (BND) |
| 1 | General housing / Flat houses | 10.00 per 100 square metres or part thereof |
| 2 | Business | 25.00 per 100 square metres or part thereof |
| 3 | Company | 20.00 per 100 square metres or part thereof |
| 4 | Office | 20.00 per 100 square metres or part thereof |
| 5 | Fuel station | 25.00 per 100 square metres or part thereof |
| 6 | Hotel | 250.00 per 1,000 square metres or part thereof |
| 7 | Lodging house | 250.00 per 1,000 square metres or part thereof |
Transfer taxes
Brunei does not impose transfer taxes.
Stamp taxes
Stamp duties are imposed on instruments that are listed in Schedule 1 of the Stamp Act, Chapter 34 at an ad-valorem duty or fixed rates. Examples of the instruments are lease/tenancy agreements, mortgages, share transfer documents, etc.
Environmental taxes
Brunei does not impose environmental taxes.
Payroll taxes
Brunei does not impose personal income tax on individuals.
Social security contributions
Social security contributions are primarily managed through the Employee Trust Fund, also known as the Tabung Amanah Pekerja (TAP).
Effective July 2023, the TAP implemented the National Retirement Scheme, also known as Skim Persaraan Kebangsaan (SPK). SPK applies to citizens and permanent residents of Brunei only.
Under this scheme, the employee’s contribution rate is 8.5% from the basic salary while the employer’s contribution rate is as follows:
| Salary group (BND) | Employer contribution rate |
| 500.00 and below | Set at BND 57.50 |
| 500.01 to 1,500.00 | 10.5% (minimum BND 57.50) |
| 1,500.01 to 2,800.00 | 9.5% |
| 2,880.01 and above | 8.5% |
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