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Brunei: Domestic Corporate Taxation

Introduction

In Brunei there is no personal income tax, and there are no export, sales, payroll or manufacturing taxes. Sole-proprietorship and partnership businesses are not subject to income tax. The main tax for resident ('domestic') companies is corporate tax.

In general, import duties are waived for all goods except non-development and luxury items. Basic foodstuff and goods for industrial use are exempted from import duties.

 

 

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