Brunei Darussalam Tax Calculator (2026)

Brunei Darussalam Income Tax Brackets (2025)

National Retirement Scheme (SPK) - Employee Contribution

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 is one of the major tax advantages of working in the country, as you won't owe any income tax on your employment earnings regardless of your residency status.

What mandatory deductions will I see from my salary in Brunei?

The only mandatory employee deduction is the National Retirement Scheme (SPK) contribution, which is 8.5% of your basic salary. This applies to Brunei citizens and permanent residents, and the deduction is taken directly from your paycheck to fund your retirement savings.

Is the SPK contribution tax deductible?

Yes, your National Retirement Scheme (SPK) contribution of 8.5% is deductible from your gross income, which means it reduces your taxable base. However, since Brunei has no income tax, this deduction primarily affects your take-home pay rather than your tax liability.

Are there any other taxes or social contributions I need to know about?

Beyond the SPK employee contribution, there is no VAT, additional social security, inheritance tax, or wealth tax that applies to employment income in Brunei Darussalam. This makes the overall tax and contribution burden relatively straightforward compared to many other countries.

What will my take-home pay be after deductions?

Your take-home pay will be your gross salary minus the 8.5% SPK contribution, since there is no income tax to pay. For example, if you earn 10,000 BND, you would contribute 850 BND to SPK and take home 9,150 BND before any other personal expenses.

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