HeavenAsia
Brunei
0%effective individual rate
No personal income tax. Zero tax on crypto gains for individuals. 5% social fund contribution required. No CBI program available.
FATCA Partner
No
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Not allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax0%
Income Tax on Crypto0%
Corporate Tax18.5%
VAT on Crypto0%
Activity Taxes
Staking
0%
Mining
0%
DeFi
0%
NFTs
0%
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
All gains tax-free for individuals
Regulation & Residency
Regulatory Body
Autoriti Monetari Brunei Darussalam
Residency Requirement
No CBI; residency very restrictive
Reporting Requirements
Minimal
Citizenship & Residency Path
Residency via employment; citizenship extremely difficult for foreigners
Notable Conditions
- →5% mandatory social fund contribution
- →18.5% corporate tax applies to businesses
- →No citizenship or residency by investment
- →Small market with limited crypto infrastructure
Living & Lifestyle
Cost of Living
Moderate
Banking Access
Moderate
Quality of Life
Moderate-High
Lifestyle Scores
Safety8/10
Healthcare6/10
Institutions5/10
Business Ease5/10
Int'l Schooling4/10
Privacy7/10