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Asia-Pacific

Myanmar

Currency

MMK

Corporate Tax

25%

Personal Income Tax

25%

VAT / GST

0%

Corporate Income Tax

Headline rate25%

Standard 25%; SEZ reduced rates.

Personal Income Tax

Top marginal rate25%

Top rate 25% above MMK 30m/year; 0-25% scale.

Value Added Tax / GST

Standard rate0%

No VAT; Commercial Tax 5% (varies).

Withholding Taxes

Dividends

10%

Interest

15%

Royalties

15%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

SSB ~6% (employer 3% + employee 2% + employer 1%).

Wealth & Capital Taxes

Capital Gains Tax

10% on gains

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Property tax

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 3 months after year-end; quarterly instalments
Personal / PAYEWithheld monthly; annual return by 31 March following year
VAT / GSTMonthly, by 10th of following month

Tax Year

1 October – 30 September

Notes

SEZ (Thilawa, Kyaukphyu) incentives. Political instability affects tax administration.