DoubleTaxationTaxes on salary: Brunei preliminary data
How much income tax and social contributions are paid on a salary in Brunei, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | BND 90,285 ≈ €60,000 |
|---|---|
| Take-home pay | BND 90,285 ≈ €60,000 |
| Employer's labour cost | BND 90,285 ≈ €60,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 BND 45,142 | €60,000 BND 90,285 | €120,000 BND 180,569 |
|---|---|---|---|
| Sole proprietor | BND 0 0.0 % | BND 0 0.0 % | BND 0 0.0 % |
| Company | BND 7,516 18.5 % | BND 15,032 18.5 % | BND 30,065 18.5 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Brunei yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.504742 BND (IMF — representative exchange rate, Brunei dollar (BND is at par with SGD under the currency interchangeability agreement; AMBD site not reachable), 02/01/2026) ↗
Sources
- Ministry of Finance and Economy, Revenue Division — FAQ on corporate tax (18.5%; no tax on personal income, unincorporated businesses, capital gains)
- TAP (Employees Trust Fund) — SPK member contribution rate
- TAP — SPK contribution structure
- IMF — Representative exchange rates, January 2026
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.