Source-cited draft: personal income tax for Myanmar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Taxable income 0 to 2,000,000 MMK
0%Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax)
Taxable income 2,000,001 to 10,000,000 MMK
5%Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax)
Taxable income 10,000,001 to 30,000,000 MMK
10%Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax)
Taxable income 30,000,001 to 50,000,000 MMK
15%Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax)
Taxable income 50,000,001 to 70,000,000 MMK
20%Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax)
Taxable income above 70,000,000 MMK
25%Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax)
Salary income exemption threshold
No tax payable if total salary income does not exceed 4,800,000 MMK per year (400,000 MMK per month)Union Taxation Law 2025 (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income)
Other Myanmar computations in the OpenAccountants Tax Library.
Non-resident foreigner salary income
Progressive 0% to 25% (same bands as residents; non-residents cannot claim family reliefs)Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income)
Basic personal allowance
20% of gross income, capped at 10,000,000 MMK per yearIncome Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax)
Non-earning spouse relief
1,000,000 MMKIncome Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax)
Relief per qualifying child
500,000 MMK per child (unmarried, non-earning, under 18 or in full-time education)Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax)
Relief per dependent parent
1,000,000 MMK per dependent parent (including in-laws) living with the taxpayerIncome Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax)
SSB contribution deduction
Employee Social Security Board contributions deductible (2% of salary, capped at 72,000 MMK per year)Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax)
Individual residence test
Foreigner is resident if present in Myanmar for 183 days or more in the tax year, or domiciled/principal place of residence in MyanmarIncome Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/residence)
Annual return filing deadline
Within three months from the end of the financial year (by 30 June)Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar)
Salary withholding (PAYS)
Employers withhold income tax monthly from salaries and remit to the IRD; annual salary statement filed after year-endIncome Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income)
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