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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
Subject to the economic, technical and other merits of the project, an investment allowances may also be applied in respect of the fixed capital expenditure of any of the following:-
  1. For the manufacture or increased manufacture of any product;
  2. For the provision of specialized engineering or technical services;
  3. For research and development;
  4. For construction operation;
  5. For recycling of domestic industrial waste;
  6. In relation to any qualifying activity under pioneer services company;
  7. For promotion of the tourist industry (other than a hotel) in Brunei Darussalam.
Every certificate issued under this section shall specify a date from the investment day.

Investment Allowances
Where a company proposes to carry out a project, the investment allowance granted for the approved project shall be a specified percentage not exceeding 100% of the amount of fixed capital expenditure incurred on each item specified on an approved project if the fixed capital expenditure is incurred-

  • - Within such period, not exceeding 5 years, commencing from the investment day
  • - In the case of the promotion of tourist industry, not exceeding 11 years commencing from the investment day.

Investment Incentives
Exemption of income tax.​