Brunei: Types of Company
This page was last updated on 23 May 2019.
A partnership may consist of a total of 20 individuals, local companies and branches of foreign companies. In general, at least one partner in the partnership must be a citizen or permanent resident of Brunei. However, under special circumstances, the registrar may grant approval for foreign individuals to register a partnership.
In Brunei, partnerships are not subject to income tax.