Income Tax Return Filing in Brunei — Complete Guide for Companies (2026)

Every company registered in Brunei Darussalam — including Sdn Bhd companies and businesses with permanent establishments — is legally required to file an Income Tax Return (ITR) with the Revenue Division, Ministry of Finance and Economy, under the Income Tax Act (Cap. 35).

The Critical Deadline: 30 June

The filing deadline for the Income Tax Return is 30 June each year. This applies to the Year of Assessment for the preceding financial year. Missing this deadline can result in:

• Late filing penalties under the Income Tax Act
• Interest charges on outstanding tax amounts
• Enforcement action by the Revenue Division
• Difficulties in obtaining clearance letters for future transactions

What Information is Required?

To prepare and file your Income Tax Return accurately, the following information and documents are typically required:

• Audited or unaudited financial statements for the relevant year
• Details of all income, expenses, and deductions
• Capital allowance computations
• Details of any related party transactions
• Company registration and director details

The Tax Rate in Brunei

Brunei Darussalam charges a corporate income tax rate of 18.5% on chargeable income for companies. There are exemptions and deductions available — a qualified tax practitioner can help ensure you are only paying what is legally required.

How Musbitha Sdn Bhd Can Help

Our team handles the complete preparation and filing process — tax computation, data compilation, and timely submission to the Revenue Division — ensuring your company meets the 30 June deadline every year without stress or risk of penalties.