Brunei Darussalam's banking system is characterised by a dual banking system consisting of Islamic and conventional banks and finance companies. The banking system consists of eight banks with one Islamic bank and seven conventional banks, as well as an Islamic Trust Fund which is set up under its own statute. Out of the eight banks, three are international, three are regional and two are domestic.

In addition, there are four offshore banks operating within the framework of the International Banking Order, 2000.