Brunei Darussalam

Individual - Other taxes

Last reviewed - 09 June 2025

Social security contributions

Social security contributions are primarily managed through the Employee Trust Fund, also known as the Tabung Amanah Pekerja (TAP).

Effective July 2023, the TAP implemented the National Retirement Scheme, also known as Skim Persaraan Kebangsaan (SPK). SPK applies to citizens and permanent residents of Brunei only.

Under this scheme, the employee’s contribution rate is 8.5% from the basic salary while the employer’s contribution rate is as follows:

Salary group (BND)	Employer contribution rate
500.00 and below	Set at BND 57.50
500.01 to 1,500.00	10.5% (minimum BND 57.50)
1,500.01 to 2,800.00	9.5%
2,880.01 and above	8.5%

Consumption taxes

Brunei does not impose VAT or sales tax.

Net wealth/worth taxes

There are no net wealth/worth taxes in Brunei.

Inheritance, estate, and gift taxes

There are no inheritance, estate, or gift taxes in Brunei.

Property taxes

See the Other taxes section in the Corporate tax summary for more information.

Luxury and excise taxes

Excise tax is collected from imported goods and certain types of goods produced in the country, The goods include tobacco, alcohol beverages, motor vehicles, and petroleum.