Brunei tax residency: no personal income tax

Brunei has no personal income tax — source: Ministry of Finance and Economy, Brunei Darussalam — Revenue Division (no personal income tax; the Income Tax Act charges companies only), last reviewed 2026-06-26.

Brunei levies no personal income tax. There is no day-count threshold that makes you an income-tax resident, because there is no personal income tax to become resident for.

Reviewed by Quentin Dupard, founder · last reviewed 2026-06-26 · How we research

Income tax: None
Day-count rule: No threshold
Regime: No personal income tax
Last reviewed: 2026-06-26

Why is there no day count to track in Brunei?

A "183-day rule" exists to decide when a country can tax your worldwide income. Brunei has no personal income tax at all, so there's nothing for a day count to switch on. That's why this page shows no threshold and Yuravia raises no residency alert for Brunei.

The catch is the country you're leaving. Most worldwide-tax countries keep taxing you until you genuinely break residency there — and many use their own day count to decide. Time in Brunei is only tax-free if you also stay under the threshold that still applies back home.

Brunei at a glance

Tax year: Year-of-assessment basis (residence assessed by reference to the preceding year); no personal income tax is levied on individuals.
How days are counted: 183+ days of physical presence (or exercising employment) in Brunei during the year preceding the year of assessment makes an individual a "resident" under s.2 of the Income Tax Act (Cap. 35) — used for CRS/AEOI reporting and treaty access, not to tax personal income.
What residency means: No personal income tax for residents or non-residents. Crossing 183 days creates no worldwide-income liability — it only fixes tax-residency status for information-exchange/treaty purposes.
Notable regime: No personal income tax, capital gains tax, VAT/GST, inheritance or wealth tax on individuals. Brunei levies corporate income tax (on companies), petroleum tax and stamp/excise duties; employees contribute to TAP/SCP retirement funds (social security, not PIT).

Official source

Ministry of Finance and Economy, Brunei Darussalam — Revenue Division (no personal income tax; the Income Tax Act charges companies only). View the primary guidance ↗

Treatment last checked against this source on 2026-06-26.

Frequently asked questions

Do you pay income tax in Brunei?

No — Brunei levies no personal income tax, so there is no income-tax residency threshold to track. Other taxes or fees may still apply, and immigration residency rules are separate.

Does a 183-day rule apply in Brunei?

Day-counting drives tax residency where residents are taxed on worldwide income. Because Brunei has no personal income tax, a day count is not an income-tax trigger here. Days can still matter for immigration status or for obtaining a tax-residency certificate (for treaty purposes), so check those rules separately.

Then why track my days in Brunei?

Your days in Brunei still count toward thresholds in OTHER places — the country you came from, the Schengen 90/180 limit, and anywhere else you spend time. A tax-free year somewhere only helps if you don't accidentally stay long enough to remain tax-resident back home. Yuravia tracks every country at once and warns you before you cross a line.

Other countries

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Not tax advice. This page summarises one jurisdiction's income-tax treatment from an official source. Other taxes, immigration rules and your home country's residency rules may still apply, and rules change. Always confirm with the official source above or a qualified adviser.

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