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

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


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