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Witholding Tax - Tax Rates


Witholding tax was imposed on interest due under a charge, or debenture or loan that a company pays to a person not resident in Brunei Darussalam at the rate of 20%.

With effect from 1 January 2008, witholding tax shall now be payable on the following payments which are sourced in Brunei Darussalam or deemed to be sourced in Brunei Darussalam under section 9(4) or section 9(5) of the Income Tax Act (Chapter 35):

  • interest, commission, fees and other payments relating to loans;

  • royalties or other lump sum payments for the use of movable property;
  • Know-how payments for the use of scientific, technical, industrial or knowledge or information;
  • Management fees;
  • Technical assistance or service fees;
  • Rent for the use of movable property;
  • Any remuneration paid by a company to a director who is not resident in Brunei Darussalam.

Tax must be withheld from payments made to a non-resident person at the following rates:

Further guidelines on Witholding Tax can be obtained in the Public Ruling.