Source-cited draft: vat / gst for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
VAT / GST
None — Brunei does not impose VAT, GST or a general sales taxNo VAT/GST statute in forceView source ↗
VAT/GST registration threshold
Not applicable — there is no VAT/GST registration regimeNo VAT/GST statute in force
VAT/GST return filing frequency
Not applicable — no VAT/GST returns are filedNo VAT/GST statute in force
Reverse charge on imported services
Not applicable — no VAT/GST means no reverse-charge mechanismNo VAT/GST statute in force
Indirect taxes that do apply
Customs/import duties and excise duties apply to specified goods (e.g. tobacco, alcohol is restricted, certain vehicles and goods) ((approx — confirm scope and rates))Customs Order / Excise OrderView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Brunei has no value-added tax, goods and services tax or general sales tax. There is therefore no VAT/GST registration, return filing, reverse charge or rate schedule. Limited excise/import duties apply to specific goods.
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Other Brunei computations in the OpenAccountants Tax Library.