OpenAccountants/Brunei/Brunei Personal Income Tax

Brunei Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: personal income tax for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Brunei, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Brunei personal income tax status

Brunei does not levy any personal income tax. Individuals pay no tax on salary, business income, dividends, interest or capital gains. The only payroll-related deductions for citizens and permanent residents are TAP and SCP social-fund contributions (see payroll-social).

Personal income tax on individuals

0%Income Tax Act (Cap. 35)View source ↗

Resident individual income tax bands

Not applicableIncome Tax Act (Cap. 35)

Non-resident individual income tax

Not applicableIncome Tax Act (Cap. 35)

Tax-free threshold

Not applicableIncome Tax Act (Cap. 35)

Personal deductions / credits

Not applicableIncome Tax Act (Cap. 35)

Individual filing / payment deadline

NoneIncome Tax Act (Cap. 35)

Mandatory deductions for individuals

Only citizens and permanent residents make TAP/SCP contributions; foreign workers are generally not enrolled in TAP/SCP ((approx — confirm))Tabung Amanah Pekerja Act (Cap. 167)View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Personal income tax (none)

Brunei personal income tax status — Brunei does not levy any personal income tax. Individuals pay no tax on salary, business income, dividends, interest or capital gains. The only payroll-related deductions for citizens and permanent residents are TAP and SCP social-fund contributions (see payroll-social).
Personal income tax on individuals — 0% (no personal income tax exists in Brunei) (Income Tax Act (Cap. 35))
Resident individual income tax bands — Not applicable (no income tax bands exist for residents) (Income Tax Act (Cap. 35))
Non-resident individual income tax — Not applicable (no income tax on non-resident individuals' personal income (note: payments to non-resident companies/contractors may be subject to corporate withholding tax)) (Income Tax Act (Cap. 35))
Tax-free threshold — Not applicable (all personal income is untaxed) (Income Tax Act (Cap. 35))
Personal deductions / credits — Not applicable (no personal income tax return is filed, so there are no personal deductions or credits) (Income Tax Act (Cap. 35))
Individual filing / payment deadline — None (individuals do not file a personal income tax return in Brunei) (Income Tax Act (Cap. 35))
Mandatory deductions for individuals — Only citizens and permanent residents make TAP/SCP contributions; foreign workers are generally not enrolled in TAP/SCP ((approx — confirm)) (Tabung Amanah Pekerja Act (Cap. 167))

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Personal income tax (none)

Brunei personal income tax status — Brunei does not levy any personal income tax. Individuals pay no tax on salary, business income, dividends, interest or capital gains. The only payroll-related deductions for citizens and permanent residents are TAP and SCP social-fund contributions (see payroll-social).

Personal income tax on individuals — 0% (no personal income tax exists in Brunei) (Income Tax Act (Cap. 35))

Resident individual income tax bands — Not applicable (no income tax bands exist for residents) (Income Tax Act (Cap. 35))

Non-resident individual income tax — Not applicable (no income tax on non-resident individuals' personal income (note: payments to non-resident companies/contractors may be subject to corporate withholding tax)) (Income Tax Act (Cap. 35))

Tax-free threshold — Not applicable (all personal income is untaxed) (Income Tax Act (Cap. 35))

Personal deductions / credits — Not applicable (no personal income tax return is filed, so there are no personal deductions or credits) (Income Tax Act (Cap. 35))

Individual filing / payment deadline — None (individuals do not file a personal income tax return in Brunei) (Income Tax Act (Cap. 35))

Mandatory deductions for individuals — Only citizens and permanent residents make TAP/SCP contributions; foreign workers are generally not enrolled in TAP/SCP ((approx — confirm)) (Tabung Amanah Pekerja Act (Cap. 167))