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Brunei

Bitcoin Tax in Brunei (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Neither page mentions crypto, virtual or digital assets, so this guide describes only the general position the authority states and does not assert how it reaches bitcoin.

Key facts

Regime
No crypto-specific rule
Tax authority
Revenue Division, Ministry of Finance and Economy (MOFE), Brunei Darussalam
Framework
Income Tax Act (Chapter 35), Laws of Brunei

Frequently asked questions

Who does pay income tax in Brunei?

Limited companies. The income tax page states that the Income Tax Act's provisions have no effect in respect of incomes of any other persons.

Sources

Buying is the other question: how to buy bitcoin in Brunei covers exchanges, payment methods and legality for residents.

Bitcoin tax in other countries