Not a Latitax destination
Brunei
No personal income tax, capital gains tax, VAT or inheritance tax, plus a UK treaty, but residence for foreigners is generally tied to employment or a local business.
Income tax, top rate
SecondaryNo personal income tax
Source: PwC Worldwide Tax Summaries - Brunei Darussalam · checked 2026-09-29Capital gains
SecondaryNone
Source: PwC Worldwide Tax Summaries - Brunei Darussalam · checked 2026-09-29Corporate
Secondary18.5%
55% on petroleum operations income.
Source: PwC Worldwide Tax Summaries - Brunei Darussalam · checked 2026-09-29Inheritance
SecondaryNone
Source: PwC Worldwide Tax Summaries - Brunei Darussalam · checked 2026-09-29VAT
SecondaryNo VAT or GST
Source: PwC Worldwide Tax Summaries - Brunei Darussalam · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Brunei Darussalamsecondary · checked 2026-09-29
- s2GOV.UK - Tax treatiesprimary · checked 2026-09-29