Options for registering companies in Brunei Darussalam
Brunei Darussalam offers a stable, high-income economy with a streamlined tax structure and zero personal income tax, making it a commercially attractive destination, particularly within the energy and finance sectors. The Companies Act, Chapter 39 governs corporate entities.
Brunei offers international companies the following legal structures for establishing a local presence:
Limited liability company (Syarikat Sendirian Berhad - Sdn Bhd)
- This is the most common form, offering limited liability to its shareholders.
- It requires a minimum of two shareholders and two directors, with at least one director required to be ordinarily resident in Brunei Darussalam.
- There is no minimum authorised share capital requirement.
Branch office of a foreign company
- The Brunei branch office is an extension of the foreign parent company and does not possess a separate legal identity.
- The foreign company must appoint at least two individuals resident in Brunei who are authorised to accept legal process on its behalf.
- The parent company retains full liability for the operations of the Brunei branch.
Representative office
- This structure is highly restrictive and is generally permitted only for promotion, liaison or market research activities.
- It is prohibited from carrying out any commercial or revenue-generating activities in Brunei.
- Its operating expenses must be funded by remittances from the foreign head office.
To help you choose the right structure, we have created an ‘at a glance’ summary table for the common company types that outlines key differences in formation processes, requirements, and timelines. It serves as a valuable resource for foreign companies looking to setup or expand a business in Brunei Darussalam.
Comparison of the common types of companies in Brunei
| Key information | Limited liability company | Branch office | Representative office |
|---|---|---|---|
| Commonly used for | Local trading | Agent / Trading | Marketing and research |
| Minimum capitalisation (US$) | 0 | 0 | 0 |
| Limited liability | Yes | No | No |
| Time to incorporate | 12 weeks |
12 weeks | 12 weeks |
| Tax rate (CIT) | 18.5% | 18.5% | 0% |
| Resident management | Yes | Yes | Yes |
| Cost indication (US$) | $10,000 | $18,215 |
$18,215 |
Updated on
Information verified against Ministry of Finance and Economy, Brunei Darussalam
Need help deciding?
Choosing the right business structure is crucial. Speak to our Brunei business setup experts today and get advice tailored to your plans.
Useful links
The Brunei economic development board (BEDB)
The registry of companies and business names division (ROCBN)