Brunei Darussalam Tax Calculator (2026)
Income tax rates and take-home pay for Brunei Darussalam
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 in Brunei Darussalam?
No, Brunei Darussalam does not impose personal income tax on residents or non-residents. This is one of the most significant advantages of working in Brunei, as you will not owe any income tax on your employment earnings regardless of your income level.
What deductions will be taken from my salary in Brunei?
The primary mandatory deduction from your salary is the National Retirement Scheme (SPK) employee contribution, which is set at 8.5% of your basic salary. This applies to Brunei citizens and permanent residents. Beyond the SPK contribution, there are no other mandatory income-based deductions or social security withholdings from your paycheck.
Is the SPK contribution the same for all employees?
Yes, the National Retirement Scheme (SPK) employee contribution is a flat 8.5% rate applied to all eligible employees' basic salaries. The contribution is deductible from your gross income, meaning it reduces your taxable base, though since there is no income tax in Brunei, the primary benefit is building your retirement savings.
What is the take-home pay calculation in Brunei?
Your take-home pay in Brunei is your gross salary minus the 8.5% SPK employee contribution. Since there is no income tax, VAT on employment income, or other mandatory deductions, the SPK contribution is the only reduction you will see from your paycheck.
Are there any other taxes I should be aware of as an employee in Brunei?
As an employee, you only need to account for the SPK contribution. Brunei does not levy inheritance tax, wealth tax, or additional social security contributions beyond the SPK on employment income. This makes Brunei one of the most tax-efficient places to work globally.
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