Brunei VAT / Sales Tax
Detailed vat / sales tax rates and rules for Brunei in 2026.
VAT / Sales TaxBND
Brunei does not impose VAT, GST, or any general sales tax. There are no consumption taxes beyond specific excise duties on tobacco, alcohol, motor vehicles, and petroleum products.
Standard Rate
0%
Registration Threshold
Not applicable
How Brunei VAT / Sales Tax compares
Brunei’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.
Brunei
0%
Asia average
9.6%
Global average
13.7%