Tax Residency Rules by Country
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Tax residency in Brunei
Domestic law does not establish a personal income tax residence concept for individuals in Brunei and provides no statutory day-count thresholds or qualitative tests (such as permanent home, centre of vital interests, habitual abode, or domicile); accordingly, individual tax residence is not determined under domestic law. For double tax treaty purposes, an individual’s residence status is determined solely by the definition in the relevant treaty, which in many cases uses a “liable to tax” test; because individuals are not liable to personal income tax in Brunei, they generally do not qualify as Brunei residents unless a treaty contains an express deeming provision, with any dual-residence situations resolved under the treaty’s tie‑breaker rules (typically permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement).
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
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