Brunei Darussalam Tax Calculator (2026)

Brunei Darussalam Income Tax Brackets (2025)

National Retirement Scheme (Skim Persaraan Kebangsaan - SPK)

Do I have to pay income tax in Brunei Darussalam?

No, Brunei Darussalam does not impose personal income tax on individuals. This is one of the key advantages of working in Brunei, as you won't have any income tax deductions from your salary regardless of how much you earn.

What is the National Retirement Scheme (SPK) and do I have to contribute?

The National Retirement Scheme, or Skim Persaraan Kebangsaan (SPK), is a mandatory retirement contribution program for citizens and permanent residents of Brunei. If you're eligible, you'll contribute a flat 8.5% of your basic salary to this scheme.

Who is required to contribute to the SPK?

The SPK applies only to Brunei citizens and permanent residents. If you're an expat or foreign worker on a temporary visa, you would not be required to make SPK contributions, though you should verify your specific status with your employer or local authorities.

Is the 8.5% SPK contribution deducted from my take-home pay?

The SPK contribution is calculated as a flat 8.5% of your basic salary, but it is not deductible for tax purposes since Brunei has no personal income tax. However, this contribution will reduce your actual take-home pay, so it's important to factor it into your salary expectations.

What taxes should I expect as an expat working in Brunei?

As an expat in Brunei, you won't pay personal income tax on your earnings. Your main deduction will depend on your residency status: if you're a permanent resident or citizen, you'll pay the 8.5% SPK contribution, but temporary visa holders are typically exempt from this requirement.

How is the SPK contribution calculated?

The SPK contribution is a straightforward flat rate of 8.5% applied to your basic salary. This amount is calculated and deducted from your salary each pay period, making it predictable and easy to calculate in advance.

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