Secure Multiparty Computation (SMC) facilitates secure collaboration among multiple parties while safeguarding the privacy of their confidential data. This paper introduces a two-party quantum SMC protocol designed for evaluating binary Boolean functions using single qubits. Complexity analyses demonstrate a reduction of \(66.7\%\) in required quantum resources, achieved by utilizing single qubits instead of multi-particle entangled states. However, the quantum communication cost has increased by \(40\%\) due to the amplified exchange of qubits among participants. Furthermore, we bolster security by performing additional quantum operations along the y-axis of the Bloch sphere, effectively hiding the output from potential adversaries. We design the corresponding quantum circuit and implement the proposed protocol on the IBM Qiskit platform, yielding reliable outcomes.