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Brunei Business, Taxation and Offshore Information

The Islamic Sultanate of Brunei Darussalam is close to vital sea lanes running through the South China Sea linking the Indian and Pacific Oceans. In the formal name of the country, ‘Brunei Darussalam’, the last word comes from the Arabic dar as-salaam, which means ‘house of peace’. Except in formal situations, the country is simply known as Brunei.

The climate is tropical. The capital is Bandar Seri Begawan, and the country consists of two parts physically separated by a finger of Malaysian territory. Brunei's major natural resources are petroleum, natural gas and timber.
Brunei was a powerful state from the 16th to the 19th century, but in 1888 it became a British protectorate. Britain retained responsibility for the state's defence and foreign affairs until 1984, when the sultanate became fully independent.

As of May 2019, the population is estimated to be 440,000. The official religion is Islam and the official language is Malay; English and Chinese languages are also spoken. More »


Brunei Knowledge Base

Brunei: Country and Foreign Investment
A quick overview of Brunei - its history, geography, and business advantages.
Brunei Executive Summary »
Brunei Geography »
Brunei Population, Language and Culture »
Brunei Government »
Brunei Economy and Currency »
Brunei IFC »
Brunei Entry and Residence »
Brunei Business Environment »

Brunei: Types of Company
A look at various types of company in Brunei, providing options to suit different business needs.
Brunei International Financial Centre »
Brunei International Business Company »
Brunei International Limited Partnership »
Brunei International Trust »
Brunei Corporate Forms in the Domestic Sector »
Brunei Sole Proprietorship »
Brunei Partnership »
Brunei Private Company (Sendirian Berhad or Sdn. Bhd.) »
Brunei Public Company (Berhad or Bhd.) »
Brunei Branch »

Brunei: Offshore Business Sectors
The key sectors of Brunei's offshore economy.
Brunei Banking »
Brunei Investment Funds »
Brunei Securities Trading »
Brunei Insurance »
Brunei Trust Management »

Brunei: E-Commerce
A description of how e-commerce operations are enabled in Brunei, and how the offshore tax regime can best be utilised for e-commerce.
Brunei E-Commerce Legislation »
Brunei Telecommunications »
Brunei Offshore Activities »

Brunei: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Brunei and the criterion required for obtaining offshore tax status.
Brunei Forms of Offshore Operation »
Brunei Tax Treatment of Offshore Operations »
Brunei Taxation of Foreign Employees »

Brunei: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Brunei.
Brunei Table of Statutes »
Brunei Trust Law »
Brunei Banking Law »
Brunei Insurance Law »
Brunei Mutual Fund Law »

Brunei: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in Brunei.
Brunei Regulatory Environment »
Brunei Work Permits »

Brunei: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Brunei.
Brunei Corporate Tax Introduction »
Brunei Scope of Corporate Tax »
Brunei Calculation of Taxable Base »
Brunei Withholding Tax »

Brunei: Personal Taxation
An overview of applicable taxes for individuals in Brunei.
Brunei Residence and Liability for Taxation »
Brunei Stamp Duty »
Brunei Estate Duty »
Brunei Inheritance Tax »

Brunei: Double Tax Treaties
Treaties and international agreements that Brunei has in place, to mitigate the effects of double taxation.
Brunei Double Taxation Agreements »
Brunei Other International Agreements »

Brunei: Corporate Investment
The latest corporate investment trends in Brunei, detailing various strategies and incentives.
Brunei Foreign Investment Regime »
Brunei Incentive Schemes »
Brunei Availability of Skilled Workers and Business Infrastructure »

Brunei: Working and Living
A wider view of life in Brunei, from the availability of housing and education, to permits and visas required for entry.
Brunei Immigration »
Brunei Taxation of Individuals »
Brunei Health, Education and Pensions »
Brunei Buying and Renting Real Estate »

Brunei: Wealth Management
Investment strategies and financial planning solutions in Brunei.
Brunei Tax System and Wealth »
Brunei Alternative Investment »
Brunei Wealth Management Industry »

Brunei: Commercial Property
A closer look at the commercial property in Brunei.
Brunei Commercial Property Market »
Brunei Commercial Property Prices »
Brunei Commercial Property Law »
Brunei Commercial Property Taxation »

Brunei: Related Information
Other useful information pertinent to Brunei.
Brunei Country Overview »
Brunei Business Culture »
Map of Brunei »