Brunei
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
CARF Status
Not yet committed
Bitizenship
Not yet
Tax Rates
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
Resilience & Plan B
Jurisdictional Resilience
How well-equipped this jurisdiction is for a crypto holder who wants stability, access, and protection.
JRS
Institutions (25%), banking (20%), tax clarity (20%), business (15%), privacy (10%), geopolitical (10%). Full methodology →
Plan B Readiness
How fast you can go from “I want to move” to “I’m a tax resident with banking and optionality.”
PBR
Business ease (25%), citizenship path (20%), dual nationality, quality of life & safety (15% each), Bitizenship (10%). Full methodology →
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