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Skip Navigation LinksExpansion Of Established Enterprises

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

Any Company intending to incur new capital expenditure for the purpose of the manufacture or increased manufacture of an approved product may apply to the Minister for an Expansion Certificate.

To qualify for an expansion certificate:-

  • - The company must incur a new capital expenditure in the purchase of productive equipment exceeding B$1 million; or
  • - Where the expenditure is less than $1 million but exceeds $500,000 and will result in an increase of not less than 30% in value at the original cost of all the productive equipment of the company.

Tax Relief Period



up to $1 million

3 years

more than 1 million

5 years


3 years at any one time and not exceeding 15 years in total


Investment Incentives
Exemption from income tax