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Brunei Darussalam TIN number guide

Identification Number (NRIC)​

This pertains to individuals in Brunei Darussalam, including Brunei Darussalam Citizens, Permanent Residents, and Temporary Residents.

  • Brunei Darussalam Citizen: Recognizable by yellow-bordered cards featuring yellow printing, issued to individuals aged 12 years and above.
  • Permanent Resident: Identified by purple-bordered cards with purple printing, issued to individuals aged 12 years and above.
  • Temporary Resident: Distinguished by green-bordered cards with purple printing, issued to individuals holding any immigration passes of 3 months or more. This category applies to individuals aged 12 years and above.
NRIC
NRIC

Standard registration number​

  • PXXXXXXXX – Standard registration number issued to Sole-Proprietorships or Partnerships registered under the Brunei’s Business Names Act, Chapter 92 (BNA).

  • RCXXXXXXXX – Standard registration number issued to Private Limited Companies and Public Companies incorporated under the Brunei’s Companies Act, Chapter 39 (CA).

  • RFCXXXXXXXX – Standard registration number issued to Foreign Branch of companies registered under the Brunei’s Companies Act, Chapter 39

    All of these registration numbers are provided by the Registry of Companies and Business Names Division within the Ministry of Finance.

Format

  • Sole-proprietorships / Partnerships registered under BNA: PXXXXXXXX (9 characters)
  • Private Limited Companies / Public Companies registered under CA: RCXXXXXXXX (10 characters)
  • Foreign Branch registered under CA: RFCXXXXXXXX (11 characters)

Where:

  • P = Proprietorship / Partnership
  • RC = Registered Company
  • RFC = Registered Foreign Company

Frequently Asked Questions​

Does Brunei issue a Tax Identification Number (TIN)?​

No. Brunei Darussalam does not issue a dedicated TIN for individuals or entities. Instead, the National Registration Identity Card (NRIC) number serves as the functional equivalent for individuals, while the business registration number issued by the Registry of Companies and Business Names (ROCBN) under the Ministry of Finance and Economy serves as the identifier for entities. These numbers are used for all tax and regulatory purposes, including compliance with the Common Reporting Standard (CRS) for automatic exchange of information. Brunei's tax identifiers are catalogued in the worldwide directory of VAT and tax ID names. (OECD)

Can a foreign national register a sole proprietorship in Brunei?​

No. Foreign nationals are not eligible to register a sole proprietorship or partnership in Brunei. Foreign investors must instead incorporate a private limited company (RC-prefix registration) or register a branch of a foreign company (RFC-prefix registration) under the Companies Act, Chapter 39. Branch registration requires at least one director who is a Brunei resident, at least two local authorized agents with Brunei addresses, and submission of certified constitutional documents with English translations. All registrations are processed through the One Common Portal (OCP) at ocp.mofe.gov.bn. (MOFE One Common Portal)

Is there personal income tax in Brunei?​

No. Brunei does not levy personal income tax, capital gains tax, inheritance tax, payroll tax, sales tax, VAT, or export tax on individuals. This applies to both residents and non-residents. However, incorporated companies are subject to corporate income tax at a flat rate of 18.5%. Sole proprietorships are not taxed because they are treated as individual income. This distinction means a foreign investor who must incorporate (rather than operate as a sole proprietor) will face corporate tax obligations that a local sole proprietor would not. Compare Brunei's rates with other jurisdictions in our worldwide tax rates reference. (PwC Tax Summaries)

How were old Brunei business registration numbers converted to the new format?​

When the Registry of Companies and Business Names (ROCBN) migrated to the One Common Portal (OCP) in January 2021, older registration numbers were converted to a standardized 8-digit numeric format with the appropriate prefix. For example, a sole proprietorship originally registered as P/12,341/2011 became P00012341, a private limited company RC/567/2012 became RC00000567, and a foreign branch AGO/RFC/890 became RFC00000890. If your business was registered before the OCP migration, use the new padded format for all official filings. (MOFE Business Reporting)

Is there a public portal to verify Brunei business registration numbers?​

There is no publicly accessible online TIN or business registration verification tool in Brunei. Verification of NRIC numbers or business registration numbers must be done through official government channels by contacting the Registry of Companies and Business Names (ROCBN) at the Ministry of Finance and Economy or using the One Common Portal (OCP) at ocp.mofe.gov.bn (requires a registered account). For CRS and automatic exchange of information purposes, the NRIC or registration number is accepted as the TIN equivalent without a separate validation mechanism. (OECD)

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