Income Tax in Myanmar

Personal income tax for Myanmar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Myanmar · tax year 2025 · changed 25 Jun 2026

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Key figures: Myanmar, 2025

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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)

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)

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Personal income tax rates and bands

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))
Non-resident foreigner salary income — Progressive 0% to 25% (same bands as residents; non-residents cannot claim family reliefs) (approx — confirm; some guides cite a 25% flat treatment in earlier years) (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 year (Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax))
Non-earning spouse relief — 1,000,000 MMK MMK (Income 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) MMK (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 taxpayer MMK (Income 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 Myanmar (Income 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-end (Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income))

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Approval history

Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.

Ko win Khaing (Mr Moe Lwin Tun), CPA-123456
16 Aug 2026 · MM
Historical outcome: approved · Record status: current

Issue history

No issues recorded.

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Personal income tax rates and bands

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))

Non-resident foreigner salary income — Progressive 0% to 25% (same bands as residents; non-residents cannot claim family reliefs) (approx — confirm; some guides cite a 25% flat treatment in earlier years) (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 year (Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax))

Non-earning spouse relief — 1,000,000 MMK MMK (Income 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) MMK (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 taxpayer MMK (Income 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 Myanmar (Income 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-end (Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income))