Myanmar
South-Eastern Asia · MM · 8 treaties
What are the main tax rates in Myanmar?
Myanmar has a top personal income tax rate of 25%, a corporate tax rate of 22%, and a standard VAT of 5%.
Tax profile
| Corporate income tax | 22% |
| Withholding — dividends | 0% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 5% |
| Personal income (top rate) | 25% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How is cryptocurrency taxed in Myanmar?
- Cryptocurrency is taxed as capital gains with a headline rate of 10% and is not exempt for long-term holdings.
- What are the requirements for tax residency in Myanmar?
- Tax residency in Myanmar is established after 183 days of physical presence. The ease of achieving residency is rated as 'hard'.
- Does Myanmar have a dividend withholding tax?
- Myanmar does not apply a dividend withholding tax, with a rate of 0%.
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- domiciled in Myanmar (for individuals)
- principal place of abode in Myanmar
- reside in Myanmar for at least 183 days during the income year (foreigners)
Tax residency can be broken by leaving Myanmar and ceasing to be domiciled there or to have a principal place of abode and, for foreigners, by staying under 183 days; however, Myanmar now also taxes non-resident citizens on foreign salary and certain other foreign income, which makes fully escaping Myanmar tax on worldwide income difficult for its nationals.
Source: PwC summary of Myanmar tax law / Myanmar Income Tax Law and Union Tax Law 2023
Tax treaty network (10)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Bangladesh | — | — | — |
| India | 0% | 10% | 10% |
| Indonesia | — | — | — |
| South Korea | 0% | 10% | 15% |
| Laos | 0% | 10% | 10% |
| Malaysia | 0% | 10% | 10% |
| Singapore | 0% | 10% | 15% |
| Thailand | 0% | 10% | 15% |
| United Kingdom | 0% | — | 0% |
| Vietnam | 0% | 10% | 10% |