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
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, which is one of the major tax advantages of working there. The only mandatory deduction from your salary is the National Retirement Scheme (SPK) employee contribution at 8.5% of your basic salary, which applies if you are a Brunei citizen or permanent resident.
What is the SPK contribution and how much will it reduce my salary?
The SPK (National Retirement Scheme) is a mandatory retirement savings scheme where employees contribute 8.5% of their basic salary. This contribution is deductible from your gross income, so if you earn 5,000 BND per month, you would contribute 425 BND to SPK, reducing your take-home pay by that amount.
Are there any other taxes or deductions I should know about when working in Brunei?
Beyond the SPK employee contribution, there is no VAT, social security tax, inheritance tax, or wealth tax applied to employment income in Brunei Darussalam. The SPK contribution is essentially the only mandatory deduction you will face from your salary.
Does my employer pay anything into my retirement, or is it just my contribution?
Your employer also makes contributions to the SPK on your behalf, but those employer contributions are separate from your employee deduction and do not affect your take-home pay calculation. You only see the 8.5% employee contribution deducted from your salary.
If I'm a non-citizen expat working in Brunei, do I still have to pay income tax?
No, Brunei Darussalam does not impose personal income tax on non-residents, so expats and foreign workers are not subject to income tax. However, if you are a permanent resident or Brunei citizen, you would still be required to contribute 8.5% to the SPK retirement scheme.
Advertisement
Other tax calculators
Compare Brunei Darussalam with another country
See side-by-side tax breakdowns for any two countries