Brunei is a party to the Hague Apostille Convention, so a document notarised in Brunei and apostilled by the competent Bruneian authority is generally accepted in India without embassy attestation. Indian citizens can also sign before the consular officer at the Indian High Commission. Brunei does not tax personal income, so Indian tax residence status is the key tax question. Brunei is not a reciprocating territory.
- Document route
- Bruneian notary and apostille, or Indian High Commission attestation
- Time difference
- IST is 2h30 behind Brunei all year
- Foreign judgments in India
- Not reciprocating: fresh suit
- Apostille with India
- In force: apostille accepted
Indians in Brunei
The Indian community in Brunei is largely professional: doctors and nurses in government hospitals, teachers, engineers and technicians in oil and gas, and accountants and managers in business. Many have lived in Brunei for ten or twenty years and are firmly NRIs, while keeping property in Kerala, Tamil Nadu, Andhra Pradesh, Punjab and elsewhere. Their typical legal needs in India are powers of attorney, buying and selling property, tenants, inheritance after a parent's death, and Indian tax.
We help with all of these, including NRI income tax, property disputes with relatives or tenants, succession certificates for parents' deposits and shares, and recovering money lent or invested in India.
Signing documents in Brunei for use in India
Brunei has been a party to the Hague Apostille Convention for many years, so documents can be apostilled rather than legalised. The usual chain is:
- Sign before a notary public in Brunei, usually an advocate and solicitor, with your passport.
- Obtain an apostille from the competent authority designated by Brunei.
- Courier the original to India, where it must be stamped within three months and, for property, authenticated or registered as the local office requires.
Alternatively, Indian citizens can sign before the consular officer at the High Commission of India in Bandar Seri Begawan, which many clients find simpler. Documents in Malay need a certified English translation.
Most requested services from Brunei
These six services cover most of what Indians in Brunei need from an Indian lawyer. Each page explains the route from Brunei, including the apostille, and what then happens in India.
Power of Attorney
An apostilled power, or one signed at the High Commission, lets a relative act for you in India.
Buying & Selling Property
NRIs in Brunei buy and sell Indian homes, with TDS and repatriation handled.
NRI Income Tax & DTAA
Returns, refunds and residence status for NRIs earning tax-free salaries in Brunei.
Property Disputes
Relatives or tenants occupying your home in India while you work in Brunei.
Succession Certificate
Claiming a parent's deposits and shares in India from Brunei.
Money Recovery from India
Recovering money lent to or invested with people and businesses in India.
NRI status and Indian tax
Brunei does not levy personal income tax, so Indians working there usually pay no tax on their salary in Brunei. In India, a person who spends fewer than 182 days in India in the tax year is generally non-resident and taxed only on Indian income, such as rent, interest on NRO deposits and capital gains. NRE deposit interest is tax-free in India while the person remains non-resident. As far as we know there is no comprehensive tax treaty between India and Brunei, so Indian tax on Indian income is final. Returning NRIs may qualify as "resident but not ordinarily resident" for a period, which keeps foreign income out of Indian tax.
Property and moving money
NRIs in Brunei can buy and sell Indian residential and commercial property, other than agricultural land and farmhouses, freely, and inherit any property. On a sale, the buyer deducts TDS at non-resident rates, which can be reduced with a lower deduction certificate. NRIs can repatriate up to USD 1 million per financial year from an NRO account after tax, with Forms 15CA and 15CB. Bruneian citizens without OCI status generally cannot buy property in India.
Bruneian judgments and family matters
Brunei has not been notified as a reciprocating territory under section 44A of the Code of Civil Procedure, so a Bruneian judgment can only found a fresh suit in India. Brunei is a party to the New York Convention, so arbitration awards can generally be enforced in India. Divorce, maintenance and custody for Indian couples living in Brunei are usually dealt with in India, where the couple married or last lived together.
All services for clients in Brunei
NRI Property Law
- Property Disputes
- Encroachment & Illegal Possession
- Partition of Family Property
- Buying & Selling Property
- Title Search & Due Diligence
- Tenant Eviction
- Builder Delay & RERA
Inheritance & Documents
Cross-Border Family Law
- Divorce for NRIs
- International Child Custody
- Maintenance & Alimony
- Marriage Registration
- 498A & Dowry Case Defence
- OCI Card Issues
Doing Business in India
- Company Setup for Foreigners
- Indian Subsidiary Setup
- Branch & Liaison Office
- FDI & FEMA Compliance
- Trademark Protection in India
- Commercial Contracts
- Employment Law for Foreign Employers
- GST for Foreign Businesses
- Investing in Indian Startups
- Legal Advisory for NRI Investors
Disputes & Enforcement
- International Arbitration
- Enforcing Foreign Judgments
- Money Recovery from India
- Shareholder Disputes & NCLT
- Accident Compensation Claims
- Cyber & Investment Fraud
- Criminal Defence & Look Out Circulars
Cross-Border Tax & Money
Indian missions in Brunei
The High Commission in Bandar Seri Begawan provides passport, OCI and attestation services for Indian nationals in Brunei.
- High Commission of India, Bandar Seri Begawan
Frequently asked questions
Does India accept apostilles from Brunei?
Yes. Both are parties to the Apostille Convention, so an apostilled Bruneian document is generally accepted in India.
Can I sign a power of attorney at the High Commission?
Yes, if you hold an Indian passport, before the consular officer.
I pay no tax in Brunei. Do I pay tax in India?
Only on Indian income, such as rent and capital gains, if you are non-resident.
Is NRE interest taxable?
No, while you remain a non-resident.
Can I sell my flat in Kochi from Brunei?
Yes, through an attorney holder. The buyer deducts TDS at non-resident rates.
Can a Bruneian judgment be enforced in India?
Not directly. A fresh suit is needed.
What happens to my tax status when I return to India?
You may be "resident but not ordinarily resident" for a period, which helps; plan your return with us.
How do we communicate?
Over video calls, email and WhatsApp messages. Brunei is 2 hours 30 minutes ahead of India.