Brunei Salary Calculator 2026 - SPK
Free Brunei salary calculator (2026): estimate take-home pay for employees and the self-employed. No personal income tax - only the SPK national retirement contribution (employee 8.5%). Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Brunei Darussalam (2026)
Educational model - not tax advice. Currency BND (Brunei dollar, pegged 1:1 to the Singapore dollar).
Employee (SPK national retirement)
- Brunei has no personal income tax. The only statutory salary deduction is the SPK (Skim Persaraan Kebangsaan) national retirement contribution.
- Since 15 July 2023 the former TAP (5%) and SCP (3.5%) were consolidated into SPK: the employee contributes 8.5% of basic salary, uncapped (the old BND 98/month cap is gone).
- Employer SPK is tiered by monthly basic salary: BND 57.50 fixed up to 500; 10.5% on 500.01-1,500 (minimum 57.50); 9.5% on 1,500.01-2,800; 8.5% above 2,800. The band rate applies to the full salary.
- SPK covers Bruneian citizens and permanent residents only; foreign workers are not covered, so an expat's net equals gross. This calculator models a covered citizen or permanent resident.
Sources: TAP - SPK contribution structure, PwC - Brunei individual taxes.
Self-employed (sole trader)
- There is no personal income tax, and the SPK self-employed scheme (SPK-SE) is voluntary (a small BND 17.50-40/month range with a government match), not a mandatory charge. So take-home equals net business income (revenue less expenses).
- Out of scope: voluntary SPK-SE contributions.