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