Brunei

South-eastern Asia

Asia

A low-tax Asian country with widely spoken English, but no dual citizenship.

71
Overall score
Good · 88% data coverage
Language
Malay
Currency
BND
Citizenship
Highly restrictive and discretionary
Personal tax
No personal income tax
Cost of living
$1,200 / mo (single)

Rules change often. Confirm any immigration, tax or legal decision with a qualified professional.

Score breakdown
69
Access
17%
86Residence12%
28Citizenship and passport5%
83
Earning power
25%
76Salary and work12%
90Buying power13%
71
Business and wealth
20%
92Taxes7%
69Business8%
43Investment5%
71
Daily life
25%
74Quality of life18%
62Education7%
50
Rights and institutions
13%
28Freedom6%
68Rule of law7%

Pros

  • Widely spoken English

Cons

  • No dual citizenship

Best for

Low-tax relocatorsEnglish speakers

Score profile

Access
Residence
86
Citizenship
17
Passport
86
Earning power
Salary & work
76
Buying power
90
Cost of living
85
Economy
88
Business and wealth
Taxes
92
Personal tax
100
Corporate tax
47
Business
69
Investment
43
Wealth building
73
Daily life
Safety
86
Healthcare
68
Environment
96
Infrastructure
68
Education
62
HDI
84
Rights and institutions
Freedom
28
Rule of law
68
How the scores are calculated

Access

Residence
Openness to residents
Excellent
86
Migrant stock25.9% of population (2024)
Regulatory quality0.89 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Main pathways
EmploymentStudyFamily reunificationBusiness or investment where eligible
StudentRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
WorkRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Self-employedRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
PermanentRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Citizenship
Citizenship accessibility
Low
17
Years requiredHighly restrictive and discretionary
Dual allowedNo
LanguageCheck the current naturalisation rules for the selected route
ResidenceTypical headline route: Highly restrictive and discretionary; qualifying residence and absence rules apply
NotesRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
Passport
Passport power
Excellent
86
170 / 198
Mobility
#22
Global rank
Yes
Biometric
  • Visa-free122
  • On arrival40
  • eTA8
  • Visa required28

Placeholder estimates for 2024 to 2025. Check entry rules with each destination before travelling.

Earning power

Salary & work
Labour-market strength
Good
76
Output per worker$163,274 PPP (2024)
Unemployment5.3% (2025)
Participation64.2% of 15+ (2025)

Source: World Bank World Development Indicators

Tech salary (estimate)Varies substantially by city, seniority, and employer
FreelanceMarket access depends on language, sector, and work authorisation
Job marketUse current local vacancy and salary data for role-specific decisions.
Buying power
Purchasing power score
Excellent
90
GNI / person$95,420 PPP (2025)
Consumption / person$23,282 PPP (2024)
Price level40 (US = 100) (2025)
Inflation-0.3% / yr (2025)

Source: World Bank World Development Indicators

Cost of living
Affordability
Excellent
85
Price level40 (US = 100) (2025)

Source: World Bank World Development Indicators

RentVaries substantially by city and neighbourhood
Monthly$1,200 / mo (single)
CitiesBandar Seri Begawan, Kuala Belait
Economy
Economic strength
Excellent
88
Output & income
GDP$15B (2025)
GDP / person$32,235 (2025)
GNI / person$95,420 PPP (2025)
GDP growth4.1% / yr (2024)

Source: World Bank World Development Indicators

Stability & labour
Inflation-0.3% / yr (2025)
Unemployment5.3% (2025)
Output per worker$163,274 PPP (2024)

Source: World Bank World Development Indicators

Sector composition
Agriculture1.2% of GDP (2025)
Industry60.0% of GDP (2025)
Services40.2% of GDP (2025)

Source: World Bank World Development Indicators

Main industries
Oil & gasPetrochemicalsFinancial services
Top exports
Crude oilNatural gasChemicals
TypeHigh-income, hydrocarbon-driven
Key sectorsOil & gas (the economic backbone), Downstream petrochemicals
SummaryA small, wealthy sultanate whose high incomes rest almost entirely on oil and gas exports.
CurrencyBrunei dollar (pegged to the Singapore dollar)

Business and wealth

Taxes
Tax friendliness
Excellent
92
PersonalNo personal income tax
Corporate18.5%
Capital gainsTreatment varies by asset, holding structure, residence, and treaty position
DividendsRates and withholding depend on residence and treaty eligibility
Exit taxCheck current domestic rules before changing tax residence
Foreign companiesManagement, permanent-establishment, CFC, and reporting rules may apply
Personal tax
Personal tax
Excellent
100
PersonalNo personal income tax
FreelanceRegistration, immigration permission, tax, and social contributions may apply
Capital gainsTreatment varies by asset, holding structure, residence, and treaty position
DividendsRates and withholding depend on residence and treaty eligibility
Exit taxCheck current domestic rules before changing tax residence
Corporate tax
Corporate tax
Moderate
47
Corporate18.5%
Capital gainsTreatment varies by asset, holding structure, residence, and treaty position
DividendsRates and withholding depend on residence and treaty eligibility
Foreign companiesManagement, permanent-establishment, CFC, and reporting rules may apply
Business
Business friendliness
Good
69
Regulation & bureaucracy
Regulatory quality0.89 (−2.5 to 2.5) (2024)
Government effectiveness0.84 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Operating rules
Foreign companyGenerally possible, subject to sector, registration, tax, and substance rules
Local companyAvailable company forms and capital requirements vary
FreelanceRegistration, immigration permission, tax, and social contributions may apply
Investment
Investing environment
Limited
43
Private credit40% of GDP (2025)

Source: World Bank World Development Indicators

Capital gainsTreatment varies by asset, residence, holding period, and treaty position
DividendsData not available yet
ETFs & fundsData not available yet
Wealth taxCheck current national and subnational rules
BrokersLocal and international availability varies by residency and compliance checks
Foreign accessData not available yet
Tax-advantagedData not available yet
Wealth building
Wealth accumulation
Good
73
Salary & work
Good
76
Business
Good
69
Investment
Limited
43
Tax friendliness
Excellent
92
Cost of living
Excellent
85

Daily life

Safety
Safety & stability
Excellent
86
Personal safety
Homicide rate0.5 per 100,000 (2013)

Source: World Bank World Development Indicators

Institutions & stability
Control of corruption1.19 (−2.5 to 2.5) (2024)
Political stability1.20 (−2.5 to 2.5) (2024)

Source: World Bank World Development Indicators

Check current government travel and security advice before relocating.

Healthcare
Healthcare score
Good
68
Outcomes
Life expectancy75.5 years (2024)
Under-5 mortality9.9 per 1,000 births (2024)

Source: World Bank World Development Indicators

Capacity & resourcing
Physicians1.89 per 1,000 (2021)
Hospital beds3.58 per 1,000 (2023)
Health spending$1,896 PPP / person (2023)

Source: World Bank World Development Indicators

System & costs
SystemPublic/private mix varies by eligibility and residence status
InsuranceCheck residence-permit and local coverage requirements
Average costDepends on eligibility, income, insurer, and chosen coverage
Environment
Environment score
Excellent
96
Environmental pressure
PM2.5 exposure7.6 μg/m³ annually (2023)
Water stress3.5% (2022)

Source: World Bank World Development Indicators

Infrastructure
Infrastructure score
Good
68
Digital infrastructure
Internet use96.3% (2024)
Internet resilience58 / 100 (2026)
Fixed speed73 / 100 download index (2026)
Mobile speed85 / 100 download index (2026)

Sources: World Bank World Development Indicators · Internet Society Pulse Internet Resilience Index

Utilities
Electricity access100.0% (2023)
Grid losses12.7% of output (2023)

Source: World Bank World Development Indicators

Transport
Transport quality2.46 / 5 (2018)
Air connectivity16,130 departures / million people (2023)

Source: World Bank World Development Indicators

Education
Education score
Moderate
62
Attainment
Expected schooling13.7 years (2023)
Mean schooling9.3 years (2023)

Source: UNDP Human Development Report 2025

Participation & investment
Tertiary enrolment36% gross (2023)
Education spending4.4% of GDP (2016)

Source: World Bank World Development Indicators

Tuition$3,000-10,000 / yr
Public universityVaries by institution, programme, and student nationality
LanguagesMalay
Student workRules depend on status and circumstances; verify the current requirements with the competent authority before acting.
HDI
Human development score
Excellent
84
HDI0.837 (2023)

Source: UNDP Human Development Report 2025

Long & healthy life
Life expectancy75.3 years (2023)

Source: UNDP Human Development Report 2025

Knowledge
Expected schooling13.7 years (2023)
Mean schooling9.3 years (2023)

Source: UNDP Human Development Report 2025

Standard of living
GNI / person$75,827 PPP (2023)

Source: UNDP Human Development Report 2025

Rights and institutions

Freedom
Freedom score
Low
28
Freedom in the World28 / 100 (Not free)
Sources
Rule of law
Rule of law score
Good
68
Rule of Law percentile68 / 100
Sources
Resources
Official references
UN Statistics: M49 country and area codesunstats.un.orgPwC: Worldwide Tax Summariestaxsummaries.pwc.comASEAN: Member Statesasean.orgUNDP Human Development Report 2025hdr.undp.orgInternet Society Pulse Internet Resilience Indexpulse.internetsociety.orgWorld Bank World Development Indicatorsdata.worldbank.org
Quick links
Brunei visa & immigrationgoogle.comBrunei tax residency rulesgoogle.comBrunei citizenship requirementsgoogle.comCost of living in Bruneigoogle.com

Data is illustrative. Not legal or tax advice.