Brunei capital gains tax: none, stamp duty on property and shares
Brunei has no personal capital gains tax, so the tax on your investment gain is zero. The Income Tax Act (Chapter 35) charges tax only on the incomes of companies and has no effect on the incomes of any other persons, so shares, crypto and property alike go free for a resident individual. What matters on a disposal is stamp duty on the instrument: BND 1.50 per BND 250 or part of the consideration on a property conveyance, effectively 0.6%, and 0.1% on a share transfer.
Rates as of 2026-09-30, from the Ministry of Finance Revenue Division, the Income Tax Act (Chapter 35) and the Stamp Act (Chapter 34).
Current rules
Taxes on selling shares, crypto and property in Brunei
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing on the gain. The transfer instrument pays stamp duty of 0.1%, 10 cents per BND 100 of price with the transferee named, 30 cents per BND 100 for a blank transfer |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Selling real estate | Stamp duty on the conveyance: BND 3.00 up to BND 500 of consideration, then BND 1.50 per BND 250 or part, effectively 0.6%, payable by the transferee |
| Giving property | The same duty as a sale, charged at a consideration equal to the property's value |
| Mortgages and leases | Mortgage duty of BND 1.00 per BND 500.00 secured, 0.2%; leases BND 1.00, BND 2.00 or BND 4.00 per BND 250 or part, by length of term |
| Exempt transfers | Between spouses, and from parents to children including registered adopted children; first-house financing loans up to BND 250,000 |
Tables show the source records as of 2026-09-30; each links back to the authority page above.
Questions
Brunei capital gains tax questions
Does Brunei have a capital gains tax?
No. Schedule 1 (section 1(2)) of the Income Tax Act (Chapter 35) provides that tax shall be charged, levied and collected only in respect of the incomes of companies, and that the provisions of the Act shall not have effect in respect of incomes of any other persons or bodies of persons. Shares, funds, crypto and property alike, a private disposal is not taxed, at any holding period or size of gain. PwC's summary states it plainly: Brunei does not impose personal income tax on individuals.
So what does selling cost?
Stamp duty on the instrument, never a tax on the gain. A conveyance, assignment or transfer on sale of property other than shares pays BND 3.00 up to BND 500 of consideration and BND 1.50 for every further BND 250 or part, effectively 0.6%, owed whether the sale makes a gain or a loss. A share transfer pays 10 cents per BND 100 of price.
Is crypto taxed in Brunei?
Not as a capital gain. No personal income tax of any kind exists, so a private disposal of crypto is taxed the same as shares or property, at zero. There is no VAT or GST either: PwC's Brunei summary states Brunei does not impose VAT or sales tax.
Do companies pay tax on their gains?
Companies remain within the Income Tax Act, at 18.5 per cent on chargeable income from the year of assessment 2015, and 55 per cent for companies in oil and gas exploration and production under the Income Tax (Petroleum) Act (Chapter 119). The charge reaches companies' income; it does not create a personal capital gains tax.
What does the Income Tax Act say?
No personal capital-gains tax arises because no personal income tax of any kind arises: Schedule 1 (section 1(2)) of the Income Tax Act (Chapter 35) provides that tax shall be charged, levied and collected only in respect of the incomes of companies within the meaning of section 2, and that the provisions of the Act shall not have effect in respect of incomes of any other persons or bodies of persons. Source: https://www.mof.gov.bn/wp-content/uploads/2025/10/TR_Relevant-Acts_Income-Tax-Act-Chapter-35.pdf
What does PwC's tax summary say?
PwC's tax summary states 'Brunei does not impose personal income tax on individuals' (page last reviewed 3 August 2026), so a resident individual's disposal gains, from shares, funds, crypto or property, are not charged at any holding period or size of gain. Source: https://taxsummaries.pwc.com/brunei-darussalam/individual/taxes-on-personal-income
What stamp duty applies to a property sale?
A disposal is charged on the instrument, not the gain: item 28(a) of the First Schedule to the Stamp Act (Chapter 34) sets the duty on a conveyance, assignment or transfer on sale of any property except shares at 50 cents where the consideration does not exceed $100, $1.50 above $100 up to $250, $3.00 above $250 up to $500, and $1.50 for every further $250 or part thereof [S 10/89], payable by the transferee under the Third Schedule; item 28(d) charges a gift at the same duty as a sale for a consideration equal to the property's value. Source: https://www.mof.gov.bn/wp-content/uploads/2025/10/TR_Relevant-Acts_Stamp-Act-Chapter-34.pdf
What duty applies to share transfers?
Share transfers pay stamp duty of 10 cents for every $100 or fractional part of $100 of the price where the transferee's name is filled in before execution, and 30 cents per $100 for a blank transfer (item 28(b) of the First Schedule), the rates the Revenue Division's Stamp Duty page confirms as current. Sources: https://www.mof.gov.bn/wp-content/uploads/2025/10/TR_Relevant-Acts_Stamp-Act-Chapter-34.pdf and https://www.mof.gov.bn/div_revenue_typesoftaxes_stampduty/
What about mortgages, leases and exemptions?
Around a disposal, mortgages pay $1.00 for every $500.00 secured (0.2%) and leases $1.00, $2.00 or $4.00 per $250 or part thereof by length of term; section 30 of the Stamp Act exempts transfers between spouses, transfers from parents to children including registered adopted children, first-house financing loans up to $250,000 and tenancies with rent up to B$2,000. Source: https://www.mof.gov.bn/div_revenue_typesoftaxes_stampduty/