Brunei

Brunei has no specific cryptocurrency regulation.

Overview

StatusRestricted
Risk Score55/100 (High Risk)
Regionsoutheast asia
CurrencyBND

Tax Information

Capital Gains (Personal)0% - no personal income tax
Capital Gains (Corporate)18.5% CIT
VAT on CryptoNo
Staking TaxNo personal tax
Airdrop TaxNo personal tax

No crypto-specific tax guidance available.

Licensing & Registration

RequiredNo
RegulatorBDCB
FrameworkNo crypto-specific framework; BDCB (formerly AMBD) has warned against crypto use; VASP licensing framework under development as of 2026
Easevery_complex

Enforcement Activity

Level: Low

No detailed enforcement information available

DeFi, Stablecoins & NFTs

Status: Restricted

Stablecoins

Status: Restricted

NFTs

Status: unregulated

Mining

LegalNo
Electricity Cost$0.03/kWh
Renewable Energy18%
Infrastructurefair

Mining is restricted in Brunei with no clear legal framework; electricity costs are low but infrastructure is moderate.

Geopolitical Risk

Sanctions

Sources

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Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map

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