Freedom Score
Emigrating from Serbia to Brunei: tax and cost of living
How does Brunei score against Serbia? The Freedom Score weighs six dimensions, built on primary government sources.
0% income tax · Southeast Asian sultanate · No VAT
Tax
100/100
Residency
80/100
Cost of living
78/100
Living environment
73/100
Mobility
75/100
Ownership
45/100
Compared by dimension
On an average Serbia income of €36,000 gross per year, you keep €36,000 net in Brunei: a difference of €10,414 per year compared with Serbia.
- Tax: on this income Brunei lands at an effective rate of about 0%, against 29% in Serbia.
- Passport and mobility: from Brunei you travel visa-free to 162 countries.
- Residency: on our accessibility scale Brunei scores 80 out of 100 for obtaining residency.
- Living environment: banking, internet, safety and healthcare together give Brunei a living-environment score of 73 out of 100.
The tax regime in Brunei
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 in Brunei
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.
Frequently asked questions
- What is the financial difference between Serbia and Brunei?
- On an average Serbia income it differs by roughly €10,414 net per year. Your own figure depends on your income and situation; calculate it with the free freedom check.
- Is this tax advice?
- No. Libaros compares on the basis of primary government sources and provides information. For personal decisions, consult a qualified adviser.
- What sources is this based on?
- The Freedom Score uses the OECD Tax Database, IATA Timatic, the Henley Visa Index and Eurostat, with direct links to primary government sources.
Figures from primary government sources. Information, not advice.
Sources
- PwC Worldwide Tax Summaries - Brunei Darussalam, Taxes on personal income
- PwC Worldwide Tax Summaries - Brunei Darussalam, Other taxes (SPK 8.5%, no VAT/wealth/inheritance tax)
- TAP Brunei - Skim Persaraan Kebangsaan (SPK) FAQ
- RumahBrunei - Brunei Land Code 2025: rules for citizens, PRs and foreigners
- Travel And Tour World - Brunei ranks 19th in the 2026 Henley Passport Index with 162 visa-free destinations