Brunei Darussalam Tax Calculator (2026)
Income tax rates and take-home pay for Brunei Darussalam
Advertisement
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
What is the top income tax rate in Brunei Darussalam?
The highest marginal income tax rate in Brunei Darussalam is 0.0%. Your effective tax rate will be lower depending on your income level.
How is take-home pay calculated in Brunei Darussalam?
Take-home pay in Brunei Darussalam is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
Advertisement
Other tax calculators
Compare Brunei Darussalam with another country
See side-by-side tax breakdowns for any two countries