Bn Vat Gst

---
name: bn-vat-gst
description: "Source-cited draft: vat / gst for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bn-vat-gst"
  jurisdiction: "BN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Brunei VAT / GST

## VAT / GST in Brunei (none)

Brunei has no value-added tax, goods and services tax or general sales tax. There is therefore no VAT/GST registration, return filing, reverse charge or rate schedule. Limited excise/import duties apply to specific goods.

- **VAT / GST** — None — Brunei does not impose VAT, GST or a general sales tax  _([No VAT/GST statute in force](https://taxsummaries.pwc.com/brunei-darussalam/corporate/other-taxes))_
- **VAT/GST registration threshold** — Not applicable — there is no VAT/GST registration regime  _(No VAT/GST statute in force)_
- **VAT/GST return filing frequency** — Not applicable — no VAT/GST returns are filed  _(No VAT/GST statute in force)_
- **Reverse charge on imported services** — Not applicable — no VAT/GST means no reverse-charge mechanism  _(No VAT/GST statute in force)_
- **Indirect taxes that do apply** — Customs/import duties and excise duties apply to specified goods (e.g. tobacco, alcohol is restricted, certain vehicles and goods) ((approx — confirm scope and rates))  _([Customs Order / Excise Order](https://taxsummaries.pwc.com/brunei-darussalam/corporate/other-taxes))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bn-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bn-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.