Bn Income Tax

---
name: bn-income-tax
description: "Source-cited draft: personal income tax for Brunei (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bn-income-tax"
  jurisdiction: "BN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Brunei Personal Income Tax

## Personal income tax (none)

- **Brunei personal income tax status** — Brunei does not levy any personal income tax. Individuals pay no tax on salary, business income, dividends, interest or capital gains. The only payroll-related deductions for citizens and permanent residents are TAP and SCP social-fund contributions (see payroll-social).
- **Personal income tax on individuals** — 0% (no personal income tax exists in Brunei)  _([Income Tax Act (Cap. 35)](https://taxsummaries.pwc.com/brunei-darussalam/individual/taxes-on-personal-income))_
- **Resident individual income tax bands** — Not applicable (no income tax bands exist for residents)  _(Income Tax Act (Cap. 35))_
- **Non-resident individual income tax** — Not applicable (no income tax on non-resident individuals' personal income (note: payments to non-resident companies/contractors may be subject to corporate withholding tax))  _(Income Tax Act (Cap. 35))_
- **Tax-free threshold** — Not applicable (all personal income is untaxed)  _(Income Tax Act (Cap. 35))_
- **Personal deductions / credits** — Not applicable (no personal income tax return is filed, so there are no personal deductions or credits)  _(Income Tax Act (Cap. 35))_
- **Individual filing / payment deadline** — None (individuals do not file a personal income tax return in Brunei)  _(Income Tax Act (Cap. 35))_
- **Mandatory deductions for individuals** — Only citizens and permanent residents make TAP/SCP contributions; foreign workers are generally not enrolled in TAP/SCP ((approx — confirm))  _([Tabung Amanah Pekerja Act (Cap. 167)](https://www.agc.gov.bn/AGC%20Images/LOB/pdf/Chp.167.pdf))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bn-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bn-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.