Brunei Personal Income Tax
Detailed personal income tax rates and rules for Brunei in 2026.
Income TaxBND
Brunei does not impose personal income tax on individuals. There is no tax on employment income, investment income, or any other personal income. This applies to all individuals regardless of nationality or residency status.
| Income Range (BND) | Tax Rate |
|---|---|
| B$0+ | 0% |
Filing Deadline
Not applicable
Residency Rule
Not applicable for individual taxation as there is no personal income tax.
Additional Notes
Brunei's zero personal income tax is a longstanding policy supported by the country's oil and gas wealth. The government provides free education, subsidized healthcare, and other social benefits.
How Brunei Income Tax compares
Brunei’s top personal income tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
Brunei
0%
Asia average
22.2%
Global average
27.7%
