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Investing in Brunei Darussalam
Pioneer Industries
Pioneer Service Companies
Post Pioneer Companies
Expansion Of Established Enterprises
Expanding Service Companies
Production For Export
Export Of Services
International Trade Incentives
Foreign Loans For Productive Equipment
Investment Allowances
Warehousing And Servicing Incentives
Investment In New Technology Companies
Overseas Investment And Venture Capital Incentives

The tax relief period of expanding service company shall:-

  • - Commence on its expansion day; or
  • - If the expansion day falls within the tax relief period specified in any certificate previously issued to the company for the same or similar qualifying activity, tax relief period will begin immediately after the expiry of the existing tax relief period. 

Exemption period  11 years. The extension period not exceeding 5 years at any one time and may be extended but not more than 20 years in total.

Tax Relief Period




11 years


5 years at one time but not exceeding 20 years in total.


Investment Incentives
Exemption from income tax