How much tax will you pay in Brunei?
- See the data table below for detailed numbers
- Check the FAQ section for common expat questions
- Use our free assessment to get personalised results
Taxes in Brunei will affect every paycheck you earn. Here's a clear breakdown of what expats actually pay in 2026.
Tax System Overview
| Tax Component | Rate / Details |
|---|---|
| Tax System Type | No_Income_Tax |
| Top Personal Income Tax Rate | 15% |
| Effective Rate on €90,000 | Data not available |
| Net Monthly on €90,000 Gross | €6,433 |
| VAT (Standard Rate) | 0.0% |
| Special Expat Regime | Yes — unverified. Requires legal source verification |
Income Tax in Brunei
Brunei operates a No personal income tax income tax system. The top marginal rate is 15%.
What Does This Mean in Practice?
Effective tax rates vary based on income level, filing status, and available deductions.
For context, the average monthly salary in Brunei is approximately €2,375.
Considering Brunei? Our decision engine scores your profile against real visa rules, salary data, and cost of living. Get Your Free Verdict →
VAT (Value Added Tax)
The standard VAT rate in Brunei is 0.0%. VAT is included in consumer prices and applies to most goods and services. Reduced rates typically apply to:
- Basic food items and groceries
- Medical supplies and pharmaceuticals
- Books and educational materials
- Public transport (in some cases)
Special Tax Regimes for Expats
Yes — unverified. Requires legal source verification
If eligible, these regimes can provide substantial savings during your initial years in Brunei. Always verify current requirements with a qualified tax professional, as rules change frequently.
Tax Filing Requirements
As a tax resident of Brunei, you are generally required to:
- Register with tax authorities upon establishing residence
- Obtain a tax identification number
- File an annual tax return (deadlines vary)
- Declare worldwide income if you are a tax resident
- Report foreign bank accounts if applicable
Double Taxation
Brunei has double taxation agreements (DTAs) with numerous countries. These treaties determine which country has the right to tax specific types of income and help prevent you from being taxed twice on the same income. Before moving, check whether a DTA exists between Brunei and your home country.
Tax Tips for Expats
- Hire a local tax adviser familiar with expat situations during your first year
- Keep records of all income, deductions, and tax payments from day one
- Understand residency rules: most countries consider you a tax resident after 183 days
- Check for exit tax: some countries impose tax on unrealised gains when you leave
- Social security contributions are often separate from income tax and can add 10-20% to your total burden
Planning to move to Brunei?
Get your personalised emigration verdict covering visa eligibility, cost of living, and career prospects across 200+ countries.
Get Your Free VerdictFrequently Asked Questions
Do I pay tax on worldwide income in Brunei?
If you are a tax resident of Brunei (usually 183+ days per year), you are generally taxed on worldwide income. Non-residents are only taxed on income sourced within Brunei. Some special regimes may offer Territorial taxation taxation for the initial years.
What social security contributions do expats pay in Brunei?
Social security contributions in Brunei are typically mandatory for employed residents and cover healthcare, pensions, and unemployment insurance. Combined employer-employee rates vary from 15-45% of gross salary depending on the country. These are separate from income tax.
How does Brunei's tax compare to other countries?
With an effective rate of N/A on €90k income and a top rate of 15%, Brunei's tax burden is Moderate by European standards. Compare with other countries using our assessment tool.
What deductions can expats claim in Brunei?
Common deductions in Brunei include pension contributions, health insurance premiums, mortgage interest (in some cases), charitable donations, and work-related expenses. Moving costs may also be deductible in some jurisdictions. A local tax adviser can maximise your deductions.
How are investment gains taxed in Brunei?
Capital gains tax in Brunei varies by asset type and holding period. Short-term gains are often taxed at your marginal income tax rate, while long-term gains may benefit from reduced rates. Check local rules for shares, property, and cryptocurrency.