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Brunei

Asia · BN · BRN · Negara Brunei Darussalam

18.50%

CORP TAX

7.1/10

TRUST

4/5

BANKING

1–5 days

SETUP

TAXATION

Corporate Tax18.50%

Personal Income Tax0.00%

Capital Gains Tax0.00%

VAT / GST0.00%

Withholding Tax0.00%

Territorial TaxationYes

CFC RulesNo

Tax Treaties19

Transfer PricingYes

Tax-Free ZonesYes

Crypto TaxUnclear

FORMATION

Govt Registration Fee$221

Annual Renewal Fee$221

CSP Fee (Low)$14, 780

CSP Fee (High)$21, 380

Annual Maint (Low)$4, 000

Annual Maint (High)$6, 000

Timeline1–5 Days

Online RegistrationYes

Min Directors2

Min Shareholders2

Local DirectorYes

Local SecretaryYes

BANKING & COMPLIANCE

Banking Ease4/5

Privacy Index5

Audit RequiredYes

Annual FilingYes

BO RegisterNo

UBO DisclosureYes

FATCA CompliantYes

AEOI ParticipantYes

Correspondent BankingGood

Crypto RegulationUnclear

Digital BankingMost Major Banks Offer Online And Mobile Banking Services.

SUITABILITY SCORES

Overall Trust7.1/10

Holding Company5/5

Trading Company4/5

IP Holding4/5

Startup3/5

Crypto3/5

Asset Protection4/5

Top IndustriesOil And Gas, LNG, Construction

Digital Nomad VisaNo

Residency by IncorpNo

Citizenship by InvestNo

incorporator AI Assessment

AUTOMATED ANALYSIS · BRUNEI

MODERATE

Brunei is a Asia jurisdiction offering moderate corporate tax at 18.5% with strong reputation (trust score: 6.2/10). Company registration typically takes 1–5 days with formation costs ranging from $14780.00 to $21380.00. Banking ease is rated 3/10.

ADVANTAGES

+Tax-free zones available for qualifying businesses
+Fast company registration process

DISADVANTAGES

−Challenging banking environment for foreign companies
−High formation and maintenance costs

BEST FOR

International tradingRegional operationsLocal market entry

RISK FACTORS

Difficulty opening and maintaining bank accountsRegulatory changes may affect tax and compliance obligations

AI-GENERATED ASSESSMENT · NOT LEGAL OR FINANCIAL ADVICE · VERIFY WITH QUALIFIED PROFESSIONALS

ENTITY TYPES

Private Limited Company

Pte Ltd

limited

Most common corporate vehicle for local and foreign entrepreneurs.

Timeline: 3–8d

Compliance: medium

Min shareholders: 1

Min directors: 1

HoldingTradingIPCrypto

LAST UPDATED FEB 22, 2026

Limited Liability Partnership

LLP

limited

Hybrid entity combining partnership flexibility with limited liability.

Timeline: 3–19d

Compliance: low

Min shareholders: 2

Min directors: 2

Trading

LAST UPDATED FEB 22, 2026

Representative Office

parent

Non-trading presence for market research and liaison.

Timeline: 3–20d

Compliance: low

Min shareholders: 1

Min directors: 1

LAST UPDATED FEB 22, 2026

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