Brunei Darussalam Tax Calculator (2026)
Income tax rates and take-home pay for Brunei Darussalam
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Brunei Darussalam Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|
National Retirement Scheme (SPK) - Employee Contribution
| Bracket | Income Range | Rate |
|---|---|---|
| SPK employee contribution on basic salary | BND 0+ | 8.5% |
Key Facts
Tax Year
2025
Currency
BND
Top Rate
0%
Brackets
0 brackets
Allowance
None
Social Contributions
1 item
Assumptions
- · Brunei Darussalam does not impose personal income tax on residents or non-residents.
- · The only mandatory employee deduction is the National Retirement Scheme (SPK) contribution at 8.5% of basic salary.
- · SPK applies to Brunei citizens and permanent residents only. Model assumes the default person qualifies.
- · Employer contributions to SPK are excluded per schema rules.
- · No VAT, social security beyond SPK, inheritance tax, or wealth tax applies to employment income.
- · This model represents the net tax position for a representative resident employee: zero income tax, only SPK deduction.
Frequently asked questions
Do I have to pay income tax if I work in Brunei Darussalam?
No, Brunei Darussalam does not impose personal income tax on residents or non-residents. This is one of the key advantages of working in the country, as your employment income is not subject to income tax at the national level.
What deductions will be taken from my salary in Brunei?
The main deduction from your salary is the National Retirement Scheme (SPK) employee contribution, which is 8.5% of your basic salary. This applies to Brunei citizens and permanent residents. SPK is the primary mandatory deduction for employment income in the country.
Is the SPK contribution deductible from my taxable income?
Since Brunei does not have personal income tax, the SPK contribution does not reduce taxable income in the traditional sense. However, the 8.5% SPK contribution is taken directly from your gross salary before you receive your take-home pay.
Are there any other taxes or social contributions I should know about?
Brunei Darussalam does not levy VAT, additional social security taxes beyond SPK, inheritance tax, or wealth tax on employment income. The SPK employee contribution at 8.5% of basic salary is the only mandatory deduction from your employment income.
What happens to my SPK contributions?
Your SPK contributions are allocated to your personal retirement account with the National Retirement Scheme. These funds accumulate over your working life and are available to you upon retirement or in other qualifying circumstances as defined by the SPK scheme rules.
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