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 means your employment income is not subject to income tax, making it one of the few countries with this tax advantage for workers.
What deductions will be taken from my salary in Brunei?
The only mandatory employee deduction from your salary is the National Retirement Scheme (SPK) contribution at 8.5% of your basic salary. This applies if you are a Brunei citizen or permanent resident. Your employer also contributes to SPK on your behalf, but that does not reduce your take-home pay.
Is the SPK contribution tax-deductible?
Yes, your SPK employee contribution at 8.5% is deductible from your gross income before calculating your net pay. This means the contribution reduces your taxable base, though since there is no income tax in Brunei, the primary benefit is building your retirement savings.
Are there any other taxes I should know about as an employee in Brunei?
No, there are no additional taxes like VAT, social security beyond SPK, inheritance tax, or wealth tax applied to employment income in Brunei Darussalam. Your main financial obligation is the SPK employee contribution.
Who is eligible for SPK contributions?
The National Retirement Scheme (SPK) applies to Brunei citizens and permanent residents only. If you fall into either of these categories, the 8.5% employee contribution will be deducted from your salary automatically.
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