Brunei is a sovereign state located on the north coast of the island of Borneo in Southeast Asia. Apart from its coastline with the South China Sea, the country is completely surrounded by the Malaysian state of Sarawak. It is separated into two parts by the Sarawak district of Limbang. Brunei is the only sovereign state completely on the island of Borneo; the remainder of the island’s territory is divided between the nations of Malaysia and Indonesia. Brunei’s population was 423,196 in 2016.

Capital: Bandar Seri Begawan

Currency: Brunei Dollar

Timezone: UTC+8

Corporate tax rate: 18,5% (0% if revenue below 1 mio BND)

Personal tax rate: 0% (20% for remuneration of a foreign director)

Capital gains tax: N/A


Tax residence: 183 das rule: world income is taxed with some exceptions.

CFC Rules: No

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