Income Tax in Brunei

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

Brunei · tax year 2025 · changed 25 Jun 2026

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Key figures: Brunei, 2025

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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))Tabung Amanah Pekerja Act (Cap. 167)View source ↗

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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))

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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))