What are the income tax rates in Brunei?

In Brunei, the personal income tax ranges from 0%. Corporations pay a 18.5% corporate tax rate. Capital gains are taxed at 0%. VAT is 0%.

Is Brunei crypto-friendly?

Brunei is considered a very crypto-friendly destination (crypto score 5/5). As a territorial tax country, crypto gains from foreign sources are generally tax-free. Many digital asset investors choose Brunei for its favorable tax environment.

What is the cost of living in Brunei?

The cost of living in Brunei is affordable (index 58) (reference: 100 = New York City). Safety index is 7.8/10. Average internet speed is 50 Mbps. Compared to Western Europe or the US, Brunei offers excellent value for expats.

Is Brunei a good destination for digital nomads?

Brunei does not have a specific digital nomad visa, though foreigners can explore residency options or tourist stays. Its territorial tax system is especially attractive for those working with foreign clients. Average internet speed is 50 Mbps — suitable for remote work.

What is healthcare like in Brunei?

Healthcare quality in Brunei is good (score 7.3/10). Expats typically have access to high-quality care.

Is Brunei a good place for remote work?

Brunei is a viable destination for remote workers. Advantages include: favorable tax system for remote income, 50 Mbps internet.

Brunei — Tax Guide, Residency & Cost of Living for Expats

Asia · Southeast AsiaUpdated 2026

Tax Score

78/100Territorial

Tax Data

Income Tax0%

Corporate Tax18.5%

Capital Gains0%

VAT/GST0%

Wealth TaxNo

Inheritance TaxNo

Residency & Visas

Golden VisaNo

Digital Nomad VisaNo

Cost of Living & Quality of Life

Cost of Living Index58

Safety7.8/10

Internet50 Mbps

Healthcare7.3/10

Tax Overview

Brunei operates under a territorial tax system, meaning income generated outside the country is generally not taxed. This is especially advantageous for remote workers and entrepreneurs with international clients.

Personal Income Tax

Brunei applies a flat 0% personal income tax rate. This is considerably lower than most developed nations.

Corporate & Capital Gains

The corporate tax rate is 18.5%. There is no capital gains tax — ideal for investors.

Indirect Taxes & Wealth

VAT/GST is 0%, low by international standards. There is no wealth tax. There is no inheritance tax.

Crypto & Digital Assets

Brunei is one of the most favorable destinations for digital assets (score 5/5). Cryptocurrencies benefit from very advantageous tax treatment, and gains from foreign sources are generally exempt.

Compare with other countries

Residency Guide

Relocating to Brunei is possible but with limited options. Visa options are more limited, but residency is achievable through standard pathways.

Visa Options

Brunei does not currently offer a digital nomad visa or golden visa. Foreigners can explore work, investment, or family reunification visas.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: United Arab Emirates, Qatar, Kuwait

Lifestyle

Brunei has a moderate cost of living, with good standards at a reasonable price. It is considered a safe destination with good infrastructure.

Cost of Living

With an index of 58, Brunei offers a balance between quality and price. Expenses are lower than New York City (index 100), but quality of life is high.

Safety & Infrastructure

A safety score of 7.8/10 indicates a generally safe environment, with normal precautions recommended. Internet speed of 50 Mbps — adequate for remote work.

Healthcare

A healthcare score of 7.3/10 indicates a decent healthcare system. Private health insurance is recommended to supplement public services.

Quality of Life

Brunei has a Human Development Index of 0.823 (classification: very high). This indicates excellent standards of education, health, and living standards.

Data: 2026 · Source: tax_foundation,pwc,manual

Pros & Cons

Pros

Territorial tax system — foreign income exempt
Very low top income tax rate (0%)
No capital gains tax
No wealth tax
No inheritance tax
Affordable cost of living (index 58)
High safety rating (7.8/10)
Crypto-friendly environment (5/5)
High-quality healthcare system (7.3/10)

Cons

Physical presence requirement (183+ days/year)

Frequently Asked Questions

Brunei operates under a territorial tax system: only taxes income generated within the country — foreign-sourced income is generally exempt. The top personal income tax rate is 0%.