Brunei Darussalam
Sources and data for Brunei Darussalam
Every value the calculators use, with its effective dates and a link to the official source.
SPK employee contribution rate
- Current value
- 8.5%
- From
- July 15, 2023
- Checked on
- October 29, 2026
SPK employer contribution by monthly salary group
- Current value
Table with 4 brackets
BND 0 / BND 500 0% 57.50 BND 500.01 / BND 1,500 10.5% BND 1,500.01 / BND 2,800 9.5% BND 2,800.01 + 8.5% - From
- July 15, 2023
- Checked on
- October 29, 2026
SPK minimum employer contribution
- Current value
- BND 57.50
- From
- July 15, 2023
- Checked on
- October 29, 2026
Day of the following month by which SPK contributions are due
- Current value
- 15
- From
- July 15, 2023
- Checked on
- October 29, 2026
Personal income tax rate on employment income
- Current value
- 0%
- From
- October 29, 2026
- Checked on
- October 29, 2026
Corporate income tax rate
- Current value
- 18.5%
- From
- January 1, 2015
- Checked on
- October 29, 2026
Tax threshold: first slice of chargeable income
- Current value
- BND 100,000
- From
- January 1, 2011
- Checked on
- October 29, 2026
Tax threshold: share of the rate charged on the first slice
- Current value
- 25%
- From
- January 1, 2011
- Checked on
- October 29, 2026
Tax threshold: next slice of chargeable income
- Current value
- BND 150,000
- From
- January 1, 2011
- Checked on
- October 29, 2026
Tax threshold: share of the rate charged on the next slice
- Current value
- 50%
- From
- January 1, 2011
- Checked on
- October 29, 2026
Exempt chargeable income of a newly incorporated company
- Current value
- BND 100,000
- From
- January 1, 2008
- Checked on
- October 29, 2026
Years of assessment of the new company exemption
- Current value
- 3 years
- From
- January 1, 2008
- Checked on
- October 29, 2026
Fine for not filing a company income tax return
- Current value
- BND 10,000
- From
- October 29, 2026
- Checked on
- October 29, 2026
Withholding tax on payments to non-residents
- Current value
- Interest, commission or fees on a loan 2.5%
- Royalties or rent of movable property 10%
- Use of scientific, technical or industrial knowledge 10%
- Technical assistance or services 10%
- Management fees or assistance 10%
- Non-resident directors' remuneration 10%
- From
- April 1, 2017
- Checked on
- October 29, 2026
Days to stamp an instrument before a penalty applies
- Current value
- 14 days
- From
- April 1, 2013
- Checked on
- October 29, 2026
Months after which the higher stamp duty penalty applies
- Current value
- 3 months
- From
- April 1, 2013
- Checked on
- October 29, 2026
Stamp duty penalty after 14 days: multiple of the deficient duty
- Current value
- 2
- From
- April 1, 2013
- Checked on
- October 29, 2026
Stamp duty penalty after 14 days: minimum
- Current value
- BND 10
- From
- April 1, 2013
- Checked on
- October 29, 2026
Stamp duty penalty after 3 months: multiple of the deficient duty
- Current value
- 4
- From
- April 1, 2013
- Checked on
- October 29, 2026
Stamp duty penalty after 3 months: minimum
- Current value
- BND 25
- From
- April 1, 2013
- Checked on
- October 29, 2026
Stamp duty exemption: first home loan up to
- Current value
- BND 250,000
- From
- October 29, 2026
- Checked on
- October 29, 2026
Stamp duty exemption: house rental up to
- Current value
- BND 2,000
- From
- October 29, 2026
- Checked on
- October 29, 2026
Self-employed SPK: lowest contribution that earns the Government Match-Up
- Current value
- BND 17.50
- From
- October 29, 2026
- Checked on
- October 29, 2026
Self-employed SPK: highest contribution paid to the Retirement Account
- Current value
- BND 40
- From
- October 29, 2026
- Checked on
- October 29, 2026
Self-employed SPK: Government Match-Up
- Current value
- BND 17.50
- From
- October 29, 2026
- Checked on
- October 29, 2026
Unverified self-employed SPK: highest voluntary contribution a month
- Current value
- BND 1,000
- From
- October 29, 2026
- Checked on
- October 29, 2026
Initial allowance on an industrial building
- Current value
- 20%
- From
- January 1, 2008
- Checked on
- October 29, 2026
Annual allowance on an industrial building
- Current value
- 4%
- From
- January 1, 2008
- Checked on
- October 29, 2026
Initial allowance on plant and machinery
- Current value
- 20%
- From
- January 1, 2008
- Checked on
- October 29, 2026
Lowest annual allowance rate on plant and machinery
- Current value
- 3%
- From
- January 1, 2008
- Checked on
- October 29, 2026
Highest annual allowance rate on plant and machinery
- Current value
- 25%
- From
- January 1, 2008
- Checked on
- October 29, 2026
Optional accelerated annual allowance on plant and machinery (3 years)
- Current value
- 33.3333%
- From
- January 1, 2009
- Checked on
- October 29, 2026
Cap on qualifying cost of a company car
- Current value
- BND 50,000
- From
- January 1, 2008
- Checked on
- October 29, 2026
Company car cap applies to cars carrying up to this many passengers
- Current value
- 7
- From
- January 1, 2008
- Checked on
- October 29, 2026
Brunei dollars per Singapore dollar
- Current value
- 1
- From
- January 1, 1967
- Checked on
- October 29, 2026
Minimum wage, full-time employee, a month
No verified figure for today
Minimum wage, part-time employee, an hour
No verified figure for today
Values that update automatically
Consumer Price Index, all items
- Current value
- 106.2
- Latest figure
- September 1, 2026