Brunei Tax

There is no federal income tax for individuals, so you do not have to consider withholding it from paychecks.

There are no social security taxes in Brunei Darussalam. However, all citizens and permanent residents of Brunei Darussalam must contribute 5 percent of their salary to a State managed provident fund (Tabung Amanah Perkerja (TAP)). 

The employer will have to also contribute the same amount for its employees to the provident fund. 

In addition to the above, all citizens and permanent residents of Brunei Darussalam must also contribute 3.5 percent of their salary to a Supplemental Contributory Pension Scheme (SCP). The employer will have to also contribute the same amount for its employees to the Scheme. However, both the employer’s and employee’s monthly contributions are capped up to a salary of BND 2,800 per month.