- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
25.0%
Worldwide system
Corporate tax
22.0%
Commercial Tax
5.0%
standard rate
Tax residency
183 days
8 tax treaties
Myanmar tax profile
Data year: 2026
- Tax system
- Worldwide Residents (Myanmar nationals domiciled or with a principal place of abode, and foreigners present 183+ days in the income year) are taxed on worldwide income under the Income Tax Law as implemented through the annual Union Taxation Law. Non-resident foreigners pay tax only on Myanmar-source income. Non-resident nationals working abroad are taxed on foreign salary from 1 October 2023 (lower of progressive rates with relief or 2% flat). There is no VAT; a 5% commercial tax applies broadly to goods and services turnover, with sector-specific rates and exemptions.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 22.0%
- Commercial Tax
- 5.0%
- Capital gains tax
- 10.0% Capital gains on disposal of capital assets (land, buildings, vehicles, business assets, shares and similar instruments) are taxed at 10% for most taxpayers. Upstream oil and gas share transfers and related interests face 40β50% rates. Returns and payment are due within 30 days of disposal.
- Social security (employee)
- 2.0%
- Social security (employer)
- 3.0%
- Social security cap (annual)
- MMK 3,600,000
- Dividend withholding
- 0.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 8
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MMK 0 | MMK 2,000,000 | 0.0% |
| MMK 2,000,001 | MMK 10,000,000 | 5.0% |
| MMK 10,000,001 | MMK 30,000,000 | 10.0% |
| MMK 30,000,001 | MMK 50,000,000 | 15.0% |
| MMK 50,000,001 | MMK 70,000,000 | 20.0% |
| MMK 70,000,001 | and above | 25.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Myanmar nationals are resident if domiciled in Myanmar or with a principal place of abode there. Foreigners are resident if present at least 183 days in the income year; shorter stays are non-resident unless employed by an MFIL/MIL company granted incentives that treat them as resident regardless of days.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
- Filing deadline
- March 31
Sources
- IRD β Union Taxation Law 2025 (PDF) (accessed Oct 9, 2026) PIT progressive brackets, salary exemption MMK 4.8m, rental income 10%, basic relief cap
- IRD β DTA tax treaties (accessed Oct 9, 2026) Eight DTAs in force (India, Laos, Malaysia, Korea, Singapore, Thailand, UK, Vietnam)
- PwC Myanmar β taxes on personal income (accessed Oct 9, 2026) Resident worldwide income, non-resident foreign source-only, NR flat 25% on other income, CGT 10%
- PwC Myanmar β residence (accessed Oct 9, 2026) Domicile or principal abode; foreigners 183+ days; MFIL/MIL incentives
- PwC Myanmar β withholding taxes (accessed Oct 9, 2026) No dividend WHT; 15% interest and royalties to non-treaty non-residents; treaty table
- PwC Myanmar β other taxes (accessed Oct 9, 2026) Commercial tax 5%, social security 2%/3% with monthly contribution caps, CGT oil and gas rates
- PwC Myanmar β taxes on corporate income (accessed Oct 9, 2026) CIT 22%, YSX-listed 17%, oil and gas 25%
- Deloitte Myanmar Tax Highlights 2025 (accessed Oct 9, 2026) Cross-check headline rates and eight tax treaties