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Brunei: Domestic Corporate Taxation

Withholding Tax

This page was last updated on 3 June 2019.

Brunei does not impose any withholding tax on dividends. Interest paid to non-resident companies under a charge, debenture or in the respect of a loan, is subject to withholding tax of 15%. There are no other withholding taxes, except that the withholding tax rate on royalties and license fees with regards non-treaty countries is generally 10%.



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