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8.2.1. Corporate/Profit Taxes

A non-resident entity having a PE in Brunei is subject to tax on income earned by such PE in Brunei. Such income is subject to tax at the same rate as applicable to resident companies i.e. 18.5%.

Brunei sourced income earned by non-residents not having a PE in Brunei, is subject to withholding tax in the country (See Sec 8.2.2. below).