---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "southeast_asia", "apg", "restricted"]
aliases: ["BN", "BRN", "بروني"]
created: 2026-04-13
updated: 2026-04-02
compile_into: ["[[country--brunei]]"]
sources:
  - name: "https://www.ambd.gov.bn"
    url: "https://www.ambd.gov.bn"
    type: "official"
---

#  Brunei (BN) — Crypto Regulation

> Brunei has no specific cryptocurrency regulation.

## Overview

| Field | Value |
|-------|-------|
| Status | Restricted |
| Risk Score | 55/100 (High Risk) |
| Enforcement Level | Low |
| Region | [[domain--asia-pacific|southeast asia]] |
| Currency | [[entity--bnd|BND]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 0% - no personal income tax |
| Capital Gains (Corporate) | 18.5% CIT |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | No personal tax |
| Airdrop Tax | No personal tax |

No crypto-specific tax guidance available.

## Licensing

| Field | Value |
|-------|-------|
| Required | No |
| Regulator | [[entity--ambd|AMBD]] |
| Framework | No crypto-specific framework; AMBD has warned against crypto use |
| Ease | very_complex |
| Cost | N/A |
| Timeline | N/A months |

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | non_compliant |

## DeFi

**Status:** Restricted

## Stablecoins

**Status:** Restricted

## NFTs

**Status:** unregulated

## Mining

| Field | Value |
|-------|-------|
| Legal | No |
| Electricity Cost | $0.03/kWh |
| Renewable Energy | 18% |
| Climate | tropical |
| Infrastructure | fair |

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

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 60/100 |
| Ease of Business | moderate |
| Internet Freedom | free |
| Banking Access | restricted |

## Enforcement

No detailed enforcement information available

## CBDC Status: none

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [https://www.ambd.gov.bn](https://www.ambd.gov.bn)