Southeast Asia
Myanmar: tax at a glance
Personal tax is progressive up to 25%. Corporate tax sits at 22%. A 5% commercial tax stands in for VAT. All of these figures could shift given the country's ongoing political instability.
The taxes
- Personal income (top)
- 25%
- Corporate income
- 22%
- Capital gains
- 10% on land, buildings and shares. Oil and gas transfers run 40-50%.
- VAT / Commercial Tax
- No VAT. Instead there's a 5% Commercial Tax.
- Dividends (WHT)
- 0%, dividends are not subject to withholding tax.
- Interest (WHT)
- 15% for non-residents.
- Royalties (WHT)
- 15% for non-residents.
- Social security (employee)
- 2%, paid to the Social Security Board, and capped.
- Social security (employer)
- 3%, paid to the Social Security Board, and capped.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- A municipal property tax, for example in Yangon City, at low rates.
- Other
- A commercial tax of 5%, rising to 8% on some goods, plus a specific goods tax.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Myanmar?
The top marginal personal income tax rate in Myanmar is 25%. Personal tax is progressive, with a top rate of 25% for residents. Resident citizens are taxed on worldwide income. Everyone else is taxed only on Myanmar-source income.
What is the corporate tax rate in Myanmar?
The headline corporate income tax rate is 22%.
Does Myanmar tax capital gains?
Capital gains for individuals: 10% on land, buildings and shares. Oil and gas transfers run 40-50%..