Myanmar Tax Rates 2026-2027
Updated for financial year 2026-2027 | effective from 1 April 2026Myanmar's Union Taxation Law 2026 (Law No. 18/2026) applies from 1 April 2026. The principal income-tax rates remain unchanged from the preceding year, while selected specific-goods rules and the tax exemption threshold for qualifying new micro, small and medium businesses were revised.
Myanmar Personal Income Tax Rates for 2026-2027
For individuals subject to the normal progressive regime, taxable income after applicable reliefs is taxed at rates from 0% to 25%. Salary income up to MMK 4.8 million a year is not subject to income tax; where annual salary exceeds that threshold, tax is calculated under the applicable rules on taxable income.
| Taxable income band (MMK) | Rate |
|---|---|
| 1 - 2,000,000 | 0% |
| 2,000,001 - 10,000,000 | 5% |
| 10,000,001 - 30,000,000 | 10% |
| 30,000,001 - 50,000,000 | 15% |
| 50,000,001 - 70,000,000 | 20% |
| 70,000,001 and above | 25% |
The basic relief is generally 20% of each type of income, capped at MMK 10 million for the year. Subject to the statutory conditions, family reliefs include MMK 1 million for each qualifying parent living with the taxpayer, MMK 1 million for a spouse, and MMK 500,000 for each qualifying child.
Corporate Income Tax in Myanmar
| Taxpayer / activity | Rate |
|---|---|
| Companies incorporated in Myanmar and generally taxable companies | 22% |
| Myanmar Investment Commission / SEZ enterprises, subject to available incentives | 22% |
| Public companies listed on the Yangon Stock Exchange | 17% |
| Oil and gas exploration and production sector | 25% |
For the 2026-2027 financial year, qualifying newly established micro, small and medium enterprises, cottage industries and specified small-scale domestic production businesses may qualify for an income-tax exemption on annual net income up to MMK 20 million for three consecutive years, including the year business commences. Income above the statutory threshold remains taxable.
Capital Gains Tax
The general capital gains tax rate is 10% for individuals and associations of persons outside the special oil and gas regime. A de-minimis rule generally applies where the total value of capital assets sold, exchanged or otherwise transferred during the year does not exceed MMK 10 million.
| Oil and gas sector capital gain | Rate |
|---|---|
| Up to the equivalent of MMK 100 billion | 40% |
| Over MMK 100 billion up to MMK 150 billion | 45% |
| MMK 150 billion and above | 50% |
Commercial Tax in Myanmar
Myanmar does not operate a conventional VAT system. Commercial tax is the principal turnover-style indirect tax. The general rate remains 5%, with exemptions and special rates for specified goods and services.
| Transaction / service | Commercial tax |
|---|---|
| General taxable goods, trading and most taxable services | 5% |
| Internet services | 15% |
| Sale and activation of a SIM card | MMK 20,000 per SIM |
| Hotel and tourism services | 3% |
| Specified construction / infrastructure transactions | 3% |
| Pure gold and gold jewellery transactions covered by the law | 3% |
| Exported electricity | 8% |
| Exported crude oil | 5% |
| Most other exported goods | 0%, subject to statutory rules |
The general registration/exemption threshold for chargeable domestic production, services and trading is MMK 50 million of sale proceeds or service receipts in a financial year, subject to the detailed rules. From 1 April 2026, battery electric vehicles and related items removed from the exemption list may be subject to commercial tax, and specified battery electric passenger vehicles are also brought within the specific-goods-tax regime.
Withholding Tax Rates
| Payment | Resident | Non-resident |
|---|---|---|
| Dividends | 0% | 0% |
| Interest | 0% | 15% |
| Royalties | 10% | 15% |
| Specified payments for goods, work performed or services under contracts, tenders, quotations or similar arrangements | 2% | 2.5% |
Applicable treaty relief may reduce certain cross-border withholding taxes where the statutory and administrative requirements are satisfied. Withheld tax is generally remitted to the Internal Revenue Department within the prescribed period.
Tax on Undisclosed Income
The progressive rates applying to qualifying undisclosed income continue from the preceding regime unless a later specific rule applies to the transaction or period concerned.
| Undisclosed income (MMK) | Rate |
|---|---|
| 1 - 300,000,000 | 3% |
| 300,000,001 - 600,000,000 | 5% |
| 600,000,001 - 1,000,000,000 | 10% |
| 1,000,000,001 - 3,000,000,000 | 15% |
| 3,000,000,001 and above | 30% |
Tax Year, Return Filing and Payment
Myanmar's current income-tax financial year ends on 31 March. Annual income-tax returns are generally due within three months after the end of the financial year. Capital gains returns and the related tax are generally due within 30 days from disposal of the capital asset. A taxpayer discontinuing business generally files within one month of discontinuance.
Corporate advance income tax is generally paid in quarterly instalments. Final income tax is payable within the statutory period following the assessment notice. Since 1 April 2024, income tax payments are generally required in the currency in which the relevant income was earned or received.
Official Myanmar Tax Resources
Tax treatment can depend on residence, source, industry, investment incentives, treaty eligibility and administrative practice. Check the current IRD rules and notices before filing or making a transaction.
Historical Myanmar Tax Information
This page originally contained Myanmar tax rates for 2014-2017. Those figures have been superseded for current compliance. The current sections above reflect the tax framework applicable to financial year 2026-2027 while preserving the page's existing canonical address.