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Data from official sources · Made in Argentina

Updates

What changed in the official data for Brunei Darussalam, the day it changed

Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.

Latest change
Source review
Every day
Sources we follow
Employees Trust Fund (TAP), Ministry of Finance and Economy, Revenue Division, Monetary Authority of Singapore and 1 more

How it stays current

  1. An agency publishes

    A regulation, an index or an exchange rate comes out in the official source.

  2. Checked before use

    Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.

  3. The calculators update

    The calculators switch to the new figure, and the change is logged here with its source.

Change log

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  1. Rule

    SPK has no maximum contribution

    Since the Skim Persaraan Kebangsaan (SPK) started on 15 July 2023, the employee pays 8.5% of basic salary with no ceiling, and the employer pays 10.5%, 9.5% or 8.5% by salary group with a minimum of BND 57.50. Our SPK, take-home pay and employer cost calculators use these rules.

    In force from July 15, 2023Employees Trust Fund (TAP)

    Used bySPK calculator 2026: TAP and SCP contributionsTake-home pay calculator Brunei 2026Employer cost calculator Brunei 2026

  2. Rule

    Withholding tax on interest paid abroad is 2.5%

    From 1 April 2017 the Revenue Division lists withholding tax of 2.5% on interest, commission and fees paid to non-residents, and 10% on royalties, know-how, technical services, management fees, movable property rent and directors' pay. Our withholding tax calculator uses this table.

    In force from April 1, 2017Ministry of Finance and Economy, Revenue Division

    Used byWithholding tax calculator Brunei 2026

  3. New figure

    Personal income tax rate on employment income0%

    In force from October 29, 2026Ministry of Finance and Economy, Revenue Division

    Used byTake-home pay calculator Brunei 2026

  4. New figure

    Fine for not filing a company income tax returnBND 10,000

    In force from October 29, 2026Ministry of Finance and Economy, Revenue Division

    Used byCorporate tax calculator Brunei 2026

  5. New figure

    Self-employed SPK: Government Match-UpBND 17.50

    In force from October 29, 2026Employees Trust Fund (TAP)

    Used bySPK self-employed calculator 2026: Match-Up

  6. New figure

    Self-employed SPK: highest contribution paid to the Retirement AccountBND 40

    In force from October 29, 2026Employees Trust Fund (TAP)

    Used bySPK self-employed calculator 2026: Match-Up

  7. New figure

    Self-employed SPK: lowest contribution that earns the Government Match-UpBND 17.50

    In force from October 29, 2026Employees Trust Fund (TAP)

    Used bySPK self-employed calculator 2026: Match-Up

  8. New figure

    Unverified self-employed SPK: highest voluntary contribution a monthBND 1,000

    In force from October 29, 2026Employees Trust Fund (TAP)

    Used bySPK self-employed calculator 2026: Match-Up

  9. New figure

    Stamp duty exemption: first home loan up toBND 250,000

    In force from October 29, 2026Ministry of Finance and Economy, Revenue Division

    Used byStamp duty late penalty calculator Brunei 2026

  10. New figure

    Stamp duty exemption: house rental up toBND 2,000

    In force from October 29, 2026Ministry of Finance and Economy, Revenue Division

    Used byStamp duty late penalty calculator Brunei 2026

  11. Review

    We checked 27 figures against the official source

    The values in force were confirmed with Employees Trust Fund (TAP), Ministry of Finance and Economy, Revenue Division, and Monetary Authority of Singapore.

    See the 27 figures
    • Annual allowance on an industrial building4%In force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division
    • Brunei dollars per Singapore dollar1In force from January 1, 1967 · Monetary Authority of Singapore
    • Cap on qualifying cost of a company carBND 50,000In force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division
    • Company car cap applies to cars carrying up to this many passengers7In force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division
    • Corporate income tax rate18.5%In force from January 1, 2015 · Ministry of Finance and Economy, Revenue Division
    • Day of the following month by which SPK contributions are due15In force from July 15, 2023 · Employees Trust Fund (TAP)
    • Days to stamp an instrument before a penalty applies14 daysIn force from April 1, 2013 · Ministry of Finance and Economy, Revenue Division
    • Exempt chargeable income of a newly incorporated companyBND 100,000In force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division
    • Highest annual allowance rate on plant and machinery25%In force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division
    • Initial allowance on an industrial building20%In force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division
    • Initial allowance on plant and machinery20%In force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division
    • Lowest annual allowance rate on plant and machinery3%In force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division
    • Months after which the higher stamp duty penalty applies3 monthsIn force from April 1, 2013 · Ministry of Finance and Economy, Revenue Division
    • Optional accelerated annual allowance on plant and machinery (3 years)33.3333%In force from January 1, 2009 · Ministry of Finance and Economy, Revenue Division
    • SPK employee contribution rate8.5%In force from July 15, 2023 · Employees Trust Fund (TAP)
    • SPK employer contribution by monthly salary grouptable with 4 bracketsIn force from July 15, 2023 · Employees Trust Fund (TAP)
    • SPK minimum employer contributionBND 57.50In force from July 15, 2023 · Employees Trust Fund (TAP)
    • Stamp duty penalty after 14 days: minimumBND 10In force from April 1, 2013 · Ministry of Finance and Economy, Revenue Division
    • Stamp duty penalty after 14 days: multiple of the deficient duty2In force from April 1, 2013 · Ministry of Finance and Economy, Revenue Division
    • Stamp duty penalty after 3 months: minimumBND 25In force from April 1, 2013 · Ministry of Finance and Economy, Revenue Division
    • Stamp duty penalty after 3 months: multiple of the deficient duty4In force from April 1, 2013 · Ministry of Finance and Economy, Revenue Division
    • Tax threshold: first slice of chargeable incomeBND 100,000In force from January 1, 2011 · Ministry of Finance and Economy, Revenue Division
    • Tax threshold: next slice of chargeable incomeBND 150,000In force from January 1, 2011 · Ministry of Finance and Economy, Revenue Division
    • Tax threshold: share of the rate charged on the first slice25%In force from January 1, 2011 · Ministry of Finance and Economy, Revenue Division
    • Tax threshold: share of the rate charged on the next slice50%In force from January 1, 2011 · Ministry of Finance and Economy, Revenue Division
    • Withholding tax on payments to non-residents6 valuesIn force from April 1, 2017 · Ministry of Finance and Economy, Revenue Division
    • Years of assessment of the new company exemption3 yearsIn force from January 1, 2008 · Ministry of Finance and Economy, Revenue Division

  12. Automatic

    Consumer Price Index, all items106.2

    Before: 106.4 (August 1, 2026)Department of Economy and Statistics (DEPS)

    Used byBrunei inflation calculator 2026