BN · N 4°54′ · E 114°56′
Brunei
Political stability and a relatively simple tax regime suit ASEAN-facing trade, logistics, and resource services. Foreign investors can generally use a private company, but must appoint a Brunei ordinarily resident director and obtain sector licences where applicable.
Key points on one page.
- Tax
- Corporate income tax 18.5%; first BND 100,000 exempt for new companies for 3 years
- Shareholders and directors
- At least 2 shareholders and 2 directors; at least 1 director ordinarily resident in Brunei
- Share capital
- No clear statutory minimum capital; subscription and payment follow articles and bank requirements
- Local requirements
- Brunei registered office and company secretary; regulated sectors need separate licences
- Annual maintenance
- Annual return, audited financial statements and tax return; ECI within 3 months after year-end
- Incorporation timeline
- Usually around 2–4 weeks, depending on name, documents and licences
- Public disclosure
- ROCBN provides access to registry documents; shareholder, director and beneficial-owner data must be supplied by law
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
02 · Advantages
Why Brunei
- 01Stable political and macroeconomic environment with common-law foundations
- 02No personal income, sales or capital gains tax
- 03Tax treaties with China, Hong Kong and other jurisdictions
03 · Requirements
Formation requirements
- Shareholders: 2–50, individual or corporate
- Directors: at least 2, including at least 1 ordinarily resident in Brunei
- Brunei registered office and company secretary; sector licences where required
04 · Compliance
Annual compliance
- File annual return and statutory company information with ROCBN
- Prepare and audit financial statements; retain accounting records for at least 7 years
- Submit ECI within 3 months after year-end and the annual tax return generally by 30 June
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
Consult · 预约顾问
Incorporate a
Brunei company.
Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.
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An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。