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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
There is a 20% withholding tax for interest paid to non-resident lenders.However the government may grant tax exemption for any “approved foreign loan” if,
  • - The loan are  utilised for the purchase of productive equipment for the purposes of its trade or business;
  • - The credit facilities are obtained through financial agreement with the foreign lending company; and
  • - The amount of loan is not less than B$200,000

    Tax Relief Period
    Depend on the financial agreement with the foreign lender.
    Investment Incentives
    Exemption of approved foreign loan interest from paying withholding tax.​