Welcome to Brunei! Whether you're a digital nomad, an expat, or a location-independent worker, obtaining tax residency here can open doors to new opportunities. Follow this guide to navigate the process smoothly.
Step 1: Entry Visa and Work Permit
First, secure an appropriate entry visa. Depending on your purpose, this could be a work visa or a social visit visa. If you plan to work, you must obtain a work permit through your employer. Ensure all documentation is accurate and submitted promptly.
Step 2: Physical Presence Test
To qualify for tax residency, you must be physically present in Brunei for at least 183 days in a calendar year. Keep meticulous records of your entry and exit dates to substantiate your physical presence.
Step 3: Accommodation
Secure a permanent place of residence in Brunei. This could be a rented apartment or a purchased property. Having a fixed address is crucial for establishing your intent to reside in Brunei.
Step 4: Register with Local Authorities
Register your presence with the local municipal authorities. This involves submitting your personal information and residence details to the relevant government department.
Step 5: Open a Local Bank Account
Open a bank account with a local financial institution. This demonstrates your financial ties to Brunei and is necessary for various official transactions.
Step 6: Obtain a Resident Identity Card (IC)
Apply for a Resident Identity Card (IC) from the Immigration and National Registration Department. This card serves as proof of your residency status and is required for many official purposes.
Step 7: File Your Taxes
Prepare and file your tax returns with the Revenue Division of the Ministry of Finance. Ensure all income earned in Brunei and abroad is accurately reported. Compliance with local tax laws is essential for maintaining your residency status.
Legal References
- Immigration Act (Chapter 17)
- Income Tax Act (Chapter 35)
- National Registration Act (Chapter 19)
- Municipal Boards Act (Chapter 57)
Useful Links
