Relocation intelligence

🇧🇳 Moving to Brunei: tax, residency and cost of living

Brunei imposes no personal income tax. Both residents and non-residents pay 0% income tax on salary, capital gains, dividends and interest. There is no VAT or sales tax, no wealth tax, and no inheritance or gift tax. Brunei citizens and permanent residents must contribute 8.5% of their basic salary to the national pension scheme SPK (Skim Persaraan Kebangsaan, in force since July 2023, replacing the former TAP 5% plus SCP 3.5%). Foreign workers are exempt from this contribution, so their net salary equals their gross salary. The corporate tax rate is 18.5%, rising to 55% for the oil and gas sector.

Thinking of moving to Brunei? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
0%
Corporate tax
18.5%
Capital gains
0%
Wealth tax
No
Inheritance tax
No
Cost of living index
46
Safety
9/10
Internet quality
6/10
Visa-free destinations
162
Foreigners can own property
No
Residency in
6 months
Citizenship in
5 years

Taxes

0% personal income tax for everyone. No VAT, no capital gains, wealth, inheritance or gift tax. Only citizens and permanent residents pay the 8.5% SPK pension contribution; foreigners are exempt.

Residency and visas

Residency in practice runs through an employment-linked permit that is relatively quick to arrange. Permanent residency and citizenship, however, are very hard and take decades.

Property ownership

Foreigners cannot own land or homes freehold. Under the Land Code 2025 only leasehold up to 60 years is available for residential property.

Cost of living and quality of life

Safe, clean and prosperous, but with strict, partly Sharia-based rules, an alcohol ban and a conservative social climate.

Passport and mobility

The Brunei passport is strong, with visa-free or visa-on-arrival access to 162 destinations and rank 19 in the Henley Passport Index 2026.

Why people move to Brunei

  • No income tax

    Brunei levies 0% personal income tax on all income, capital gains and investment returns. Foreign workers keep their full gross salary, with no mandatory social contributions.

  • Safe country with a strong passport

    Brunei is one of the safest and most prosperous countries in the region and its passport grants visa-free access to 162 destinations (rank 19 in the Henley Index 2026).

Honest trade-offs

  • Buitenlanders mogen geen grond of woning in vol eigendom bezitten. Onder de nieuwe Land Code 2025 is alleen erfpacht, ondererfpacht of hypotheek toegestaan, met een maximale looptijd van 60 jaar voor woningen. Bruneise burgers mogen niet langer als stroman optreden voor buitenlanders.
  • Permanent verblijf en staatsburgerschap zijn extreem moeilijk te verkrijgen. Naturalisatie vereist doorgaans meer dan 20 jaar verblijf plus een strenge test in de Maleise taal en cultuur. Verblijf is in de praktijk gekoppeld aan een werkvergunning.
  • Brunei kent strikte, deels op de sharia gebaseerde wetgeving. De verkoop en publieke consumptie van alcohol is verboden en het sociale klimaat is conservatief, wat het dagelijks leven voor emigranten beperkt.
  • De economie leunt sterk op olie en gas en de private arbeidsmarkt buiten die sector is klein. Buitenlandse werknemers zijn afhankelijk van een werkgever die een werkvergunning regelt, waardoor de baankeuze beperkt is.

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Sources

Other destinations

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