Brunei Darussalam welcomes foreign investment, as well as property and land investment in Brunei. Foreign investors are invited to actively participate in the current economic diversification programme of the country. The programme hinges on the development of the private sector. The Ministry of Industry and Primary Resources was formed in 1989 with the responsibility of promoting and facilitating industrial development in Brunei Darussalam. Brunei Darussalam offers all investors security, stability, continuity, confidence and competitiveness.

Competitive investment incentives are ready and available for investors throughout the business cycle of start up, growth, maturity and expansion. The Investment Incentive Act which was enacted in 1975 provides tax advantages at start up and ongoing incentives throughout growth and expansion that are comparable if not better than those offered by other countries in the region.

The Investment Incentives Act makes provision for encouraging the establishment and development of industrial and other economic enterprises, for economic expansion and incidental purposes.

Investment incentive benefits vary from one program to other. Amongst the benefits are:
- Exemption from income tax;
- Exemption from taxes on imported duties on machinery, equipment, component parts, accessories or building structures;
- Exemption from taxes on imported raw material not available or produced in Brunei - Darussalam intended for the production of the pioneer products;
- Carry forward losses and allowances.