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Brunei: Double Tax Treaties

Double Taxation Agreements

This page was last updated on 3 June 2019.

Brunei has double taxation agreements in force with Bahrain, Cambodia, China, Hong Kong, Indonesia, Japan, Kuwait, Laos, Luxembourg, Malaysia, Oman, Pakistan, Qatar, Singapore, South Korea, the United Arab Emirates, the United Kingdom and Vietnam. Tax credits are only available for resident companies.

The Ministry of Finance lists the following purposes of double taxation agreements:

  • Encourage investment & trade between the two countries;
  • Lessen the burden of tax on companies when operating in two countries;
  • Enable Government institutions to operate in other countries without incurring tax liabilities;
  • Enable the exchange of information on tax matters.

Treaties with Tajikistan and Qatar are not yet in force.

The double tax treaty between Brunei and Cambodia, signed on 27 July 2017, entered into force on 1 January 2019. Bruneian taxes covered include income tax and petroleum profits tax.



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