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
Information verified against Ministry of Finance and Economy, Brunei Darussalam