Brunei Darussalam

Corporate - Withholding taxes

Last reviewed - 09 June 2025

Brunei law requires any companies who makes payment of a specified nature to a non-resident to withhold tax at a rate prescribed as a percentage of that payment and pay the amount withheld within 14 days to the Collector of Income Tax.

Withholding tax (WHT) rates

Tax must be withheld from payments made to non-residents at the following rates:

Nature of payment	WHT rate (%)
Interest, commission, fee, or other payment in connection with any loan or indebtedness.	2.5
Royalties, lump sum payments, or otherwise for the use of movable properties.	10.0
Payment for the use of, or the right to use, scientific, technical, industrial, or commercial knowledge or information.	10.0
Payment for rendering assistance or services in connection with the application or use of scientific, technical, industrial, or commercial knowledge or information.	10.0
Payment for the management or assistance in the management of any business.	10.0
Rent or other payments for the use of movable property.	10.0
Non-resident directors’ remuneration.	10.0