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Brunei, a small but prosperous nation on the island of Borneo, offers a unique experience for those looking to relocate. Known for its wealth, safety, and tax-free income, Brunei attracts expatriates seeking career opportunities, a high standard of living, and a peaceful environment.
In this guide, we’ll walk you through everything you need to know about relocating to Brunei from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
GTC recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
if you spend at least 183 days in Brunei during the tax year.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if your ties are located in Mexico and 50% of your income arising in Mexico during the tax year.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
if you spend at least 183 days in Brunei during the tax year.
if you are registered with the Italian resident population.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
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If you receive incomes overseas while you are living in Brunei, you may find the source country, as a starting point, continues to tax the income.
Double taxation agreements may remove the source countries taxing right and thus, enable you to receive incomes tax free globally.
At present, Brunei has 18 double taxation agreements signed.
