OpenAccountants/Myanmar/Myanmar Personal Income Tax

Myanmar Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

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

Applicable period 2025Attested by another accountant· Reviewed Jun 25, 2026

1 accountant attests

Accountant-reviewed general reference. Reviewedas reference material, not for your specific facts. Don't file, pay, or take a position on it without a professional reviewing your situation.

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Key figures — Myanmar, 2025

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)

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)

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

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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Review status

Accountant-reviewed

Reviewed by a named licensed practitioner against the stated sources, as general reference material.

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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))