Stamp duty late penalty calculator Brunei 2026
Stamp duty in Brunei Darussalam is charged on the documents listed in the First Schedule of the Stamp Act (Chapter 34), such as a tenancy agreement, a share transfer or a conveyance. The Revenue Division assesses the duty. If you stamp late, a penalty is added on top.
This calculator works out the penalty from the duty you still owe and how late you are. It does not work out the duty itself, because the rate depends on the type of instrument in the Schedule.
How it's calculated
- Within 14 days days of signing, or of first receipt in Brunei for papers signed abroad, there is no penalty.
- After 14 days days and within 3 months months, the penalty is 2 times the deficient duty or BND 10, whichever is greater.
- After 3 months months, the penalty is 4 times the deficient duty or BND 25, whichever is greater. The penalty is paid in addition to the duty.
An example
An agreement carries duty of BND 400 and you present it after 20 days. The penalty is BND 800.00, because double the duty is more than the BND 10 minimum. You pay BND 1,200.00 in all. After four months the penalty would be BND 1,600.00.
Frequently asked questions
Which loans and rents are exempt from stamp duty?
The Revenue Division lists a loan instrument for a first house, land included, up to BND 250,000, and a house tenancy with rent of up to BND 2,000. Transfers of property or shares from husband to wife, wife to husband, or parent to child, adopted children included, are also exempt.
Can I ask the Revenue Division what I owe?
Yes. You can apply for the Collector's opinion on the duty payable. The Revenue Division charges an adjudication fee of 25 dollars for each instrument, even if you withdraw the application.
When must a document signed in Brunei be stamped?
The Revenue Division says instruments executed in Brunei Darussalam are to be stamped before they are signed. Instruments signed abroad must be stamped within 30 days of first receipt in Brunei.
Why is the penalty described differently on two Revenue Division pages?
The stamp duty page sets the higher penalty after 3 months. The FAQ page speaks of 30 days. We follow the stamp duty page. If your instrument sits near that line, ask the Revenue Division.
Key terms
- Instrument
- A document that carries duty, such as a lease or a conveyance.
- Deficient duty
- The stamp duty that was not paid on time.
- Adjudication
- The Collector's written opinion on the duty payable on an instrument.
Up-to-date official data
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