Tax residency in Myanmar

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• domiciled in Myanmar (for individuals)
• principal place of abode in Myanmar
• reside in Myanmar for at least 183 days during the income year (foreigners)

There is no investment or nomad visa; long‑term residence for a foreign individual generally requires first obtaining a work‑related or business visa and then, after several years of lawful stay, applying for permanent residence under the expert or investor categories.

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.

“A person is a tax resident in Myanmar if the individual is 'domiciled in' or has a 'principal place of abode' in Myanmar.[4] Foreigners who reside in Myanmar for at least 183 days during an income year are considered resident foreigners.[4] Non-resident Myanmar nationals mean those who live and earn income from employment outside Myanmar for any period of the year.[4] The recent amendment to the Union Tax Law levies a tax on nonresident citizens’ salary income earned abroad, as detailed below, in addition to the 10% tax on other types of income obtained abroad without deducting the tax reliefs under sections 6 and 6-A of the Income Tax Law.[5]” — PwC summary of Myanmar tax law / Myanmar Income Tax Law and Union Tax Law 2023

Estimate — confirm against the linked sources. See methodology.