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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%

Countries with a similar capital gains rate

Brunei Capital Gains FAQ