The Abode of Peace — Oil Wealth, Rainforest & Royal Splendor
Yes. Brunei imposes no personal income tax on individuals, so employment income, bonuses and allowances are received gross. There is also no capital gains, inheritance or wealth tax on individuals.
No. Brunei has no VAT or general sales tax. Specific excise and import duties do apply to items such as vehicles and tobacco, but everyday goods are not subject to a broad consumption tax.
Generally no. The TAP, SCP and SPK retirement schemes apply mainly to Brunei citizens and permanent residents. Most Employment Pass holders do not contribute, but you should confirm your exact status with your employer's payroll.
Individuals do not file a personal income tax return because there is no personal income tax. Only companies register and file with the Revenue Division through the STARS portal.
Companies pay corporate income tax at 18.5% on Brunei-source profits, rising to 55% for petroleum operations. Withholding tax and stamp duty may also apply to certain payments and instruments.
No. Since 1 July 2025 foreign permanent residents and foreign spouses of citizens must pay for public treatment, and foreign workers have always paid fees. Only citizens (and stateless PRs) receive care at the nominal ~B$1 rate. Private health insurance is strongly recommended.
RIPAS Hospital in Bandar Seri Begawan is the main public referral hospital; each district has its own hospital. For private care, Jerudong Park Medical Centre (JPMC), Gleneagles JPMC and Panaga Health Centre in Belait are the main options.
Dial 991 for an ambulance in Brunei. For police the number is 993 and for fire and rescue it is 995.
Yes, but Brunei has very strict drug controls. Carry medicines in original packaging with a copy of the prescription and a doctor's letter, and declare controlled substances. Some medications freely available elsewhere may be restricted.
There are no bars or alcohol sales anywhere. Non-Muslims aged 17+ may import a small personal allowance (around two litres of spirits plus twelve cans of beer), declared to customs, for private consumption only. Muslims may not consume or possess alcohol at all.
Effectively yes. Brunei is spread out with limited public transport, so a car is essential for most residents. The upside is that fuel is extremely cheap due to subsidies.
Yes. Malay is official, but English is very widely used in business, education, healthcare and daily life, so most expatriates manage comfortably in English.
Very safe, with low crime. The main thing to respect is the conservative legal environment around alcohol, drugs, public decency and religion, which is strictly enforced. Emergency numbers are 991 (ambulance), 993 (police) and 995 (fire).
Often yes. With no personal income tax, no VAT, cheap fuel and subsidised utilities, expatriates on professional packages frequently save a good share of income — provided they budget for a car, schooling and private health insurance.