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Brunei: Offshore Legal and Tax Regimes

Tax Treatment of Offshore Operations

This page was last updated on 3 June 2019.

See Domestic Corporate Taxation for the general principles of Brunei corporate taxation, which also apply to offshore entities except as indicated below.

International business companies, international limited partnerships and international trusts are exempt from corporate taxation. International banks are not subject to taxation; the same applies to their staff, customers and products.

No taxes or duties of any description are levied, withheld or collected in respect of international insurance business of any licensee (includes insurers, managers, brokers and underwriters) of shares, and no filing or presentation of documents with or to any taxing or analogous authority in Brunei is required.

 

 

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