Brunei tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Brunei tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 9 November 2026. Figures last changed 9 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Brunei | 0%* | 0%† | 0%† | 0%† | 0%† | 0%† |
* Provisional — not yet verified by the Sovereign engine. salary: from Deloitte, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Brunei profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Brunei?
Provisionally 0%: the top rate on a salary from a Deloitte summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. individual income exempt under the Income Tax Act second schedule.
How are capital gains taxed in Brunei?
Brunei does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Brunei?
In our model Brunei charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in Brunei?
In our model Brunei does not tax a private investor's gain on crypto assets.
Does Brunei tax foreign income?
Generally no. Brunei taxes income from sources in Brunei. Income from abroad is generally outside the tax, with exceptions.
Does Brunei have a wealth tax?
No. Brunei has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Brunei have an exit tax for individuals?
No. In our model Brunei does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Brunei?
The Brunei day test (No personal-income-tax residence day test): no personal income tax; corporate tax and immigration rules are separate. Immigration permission, foreign tax residence and treaty or certificate claims need separate review. A Brunei passport or physical stay alone does not settle foreign tax residence.
Residence decides whether Brunei taxes you on these rates. See the Brunei day-count test and count your own days.
Sources
The Brunei profile cites 3 sources for these rules, 1 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- TAP — SPK contribution FAQ · official, retrieved 2026-11-09
- PwC WWTS — Brunei individual income tax · summary, retrieved 2026-11-09
- PwC WWTS — Brunei other individual taxes · summary, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Brunei with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Brunei side by side with other countries, see every country or try the live demo.
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