Last updated : 11.05.2026
Expense rules in Brunei.
Brunei applies no VAT. Southeast Asian oil country, favorable tax regime (no income tax).
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1Expense rules & reclaimable VAT
No VAT. Excise duties on alcohol, tobacco, fuel. BND pegged to SGD (1:1).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 0% | Deductible | Commercial invoice |
| Lodging | 0% | Deductible | Invoice |
| Alcohol | Excise | Limited | Strict Muslim country |
| Fuel | Excise | Deductible | Invoice |
| Transport | 0% | Deductible | Taxi/airfare |
| Gifts | 0% | Non-deductible | Cap |
Receipt
Commercial invoice
No VAT TIN
SourcesBrunei Ministry of Finance
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesBrunei Ministry of Finance
3Per diem and travel allowances
Company policy. Bandar Seri Begawan main city.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Bandar Seri Begawan | BND 40 | BND 150 | BND 250 |
| Kuala Belait | BND 35 | BND 130 | BND 220 |
| Seria | BND 30 | BND 110 | BND 180 |
| Other | BND 28 | BND 100 | BND 165 |
Conversion
~1 EUR = 1.45 BND
SGD peg
SourcesBrunei Ministry of Finance
4Foreign VAT recovery
No VAT, so no recovery.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| All companies | No VAT | – | Excise only |
| Import | Customs duties | On entry | Customs code |
| Oil/Gas | PSA | Per contract | Production Sharing |
Limitations
7 years
Keep
SourcesBrunei Ministry of Finance
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