International treaty

Brunei: tax treaties

Tax treaties and related documents between the UK and Brunei.


1950 Brunei - UK Double Taxation Agreement, amended by the 2012 arrangement - in force

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The Double Taxation Arrangement entered into force on 8 December 1950 and was amended on 4 March 1968, 12 December 1973 and 11 December 2012.

The arrangement takes effect in Brunei from 1 January 1950 and in the UK from:

  • 6 April 1949 for surtax
  • 1 April 1950 for profits tax
  • 6 April 1950 for Income Tax
Published 23 March 1995