Brunei Corporate Income Tax
Detailed corporate income tax rates and rules for Brunei in 2026.
Brunei's corporate income tax rate is 18.5%. Companies with taxable income of BND 1 or more are subject to this rate. Oil and gas companies operating under production sharing agreements pay petroleum income tax at 55%. Tax incentives are available for pioneer industries, expansion of existing businesses, and companies in promoted sectors.
Standard Rate
18.5%
Additional Notes
The Brunei Darussalam Economic Council and the Ministry of Finance and Economy offer various investment incentives including tax holidays and reduced rates for qualifying activities in the Brunei-Muara Darussalam (BMD) and other zones.
How Brunei Corporate Tax compares
Brunei’s corporate tax rate of 18.5% is the 149th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
