brunei-darussalam-personal-tax-guide

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Kuwait, Laos, Luxembourg, Malaysia, Oman, Pakistan, Qatar, Singapore, the United Arab Emirates, the United Kingdom and Vietnam. In addition, Brunei Darussalam has signed tax treaties with the Philippines and Tajikistan, but these treaties have not yet been ratified.

F. Visitor visas

In general, visitors must obtain entry visas before their visits to Brunei Darussalam. However, nationals of various countries with which Brunei Darussalam has visa arrangements are exempt from the requirement to obtain visas for visits of up to either 14 or 30 days. Visitors from the United States are exempt from the requirement to obtain visas for visits not exceeding 90 days.

Visitors to Brunei Darussalam may not take up remunerated employment during their stay in the country without the prior approval from the relevant authorities.

G. Work visas and self-employment

Employers in Brunei Darussalam that wish to hire foreign workers are required to apply for the foreign workers’ license.

As in most countries, foreign workers may be employed in Brunei Darussalam for positions that cannot first be satisfied by citizens or permanent residents of the country. Therefore, employers may sometimes be required to provide justification to support their desire to hire foreign individuals by documenting their efforts to first hire locals.

For health security reasons, all foreign individuals whose applications to work in Brunei Darussalam are approved must undergo medical screening tests conducted by the Ministry of Health. This screening is not required for their spouses and dependent children.

Employment visas. To work in Brunei Darussalam, foreign nationals must obtain employment visas, which are usually granted for an initial period of up to two years, and subsequently extended for two-year periods, if certain requirements are met.

The following are the procedures to hire foreign workers in Brunei Darussalam:

• The employer must apply to the Department of Labour for a foreign workers’ license by submitting an online application through the National Labour Management System (NLMS). The process requires the employer to register with NLMS and submit the application together with certain documents such as a clearance letter from JobCentre Brunei, a receipt of the Employer/ Employee Census Statement, an endorsement from the Employees Trust Fund application for the license, and a confirmation form of the housing and working address. The application must state the employment position and nationality of the prospective employee. It takes about 14 working days or more for a foreign workers’ license to be issued.

• On the approval of the foreign workers’ license, the employer is required to pay a security deposit to cover the employee’s repatriation expenses. The payment can be made in the form of a banker’s guarantee or an insurance guarantee.

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