Brunei Darussalam

Paying Taxes in

Brunei Darussalam

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 66 22.0% Taxable profit 8.3
Employer paid - Employee Provident Fund (Tabung Amanah Pekerja TAP) 12 30 5.0% gross salary 5.6
Employer paid - Supplemental Contributory Pension (SCP) 12 3.5% gross salary 2.9
Vehicle tax 1 Road Tax at BND 4.50 per 100c.c depending on engine size 0
Property tax 1 assessed property value small amount
Totals: 27 96 16.8
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