Brunei Capital Gains Tax
Detailed capital gains tax rates and rules for Brunei in 2026.
Capital GainsBND
Brunei does not impose capital gains tax on any type of asset disposal.
Standard Rate
0%
Exemptions
- All capital gains are exempt from tax
How Brunei Capital Gains compares
Brunei’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
Brunei
0%
Asia average
13.9%
Global average
13.8%