Source-cited draft: tax overview 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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Myanmar national tax administration overview
Myanmar's national taxes are administered by the Internal Revenue Department (IRD) under the Ministry of Planning and Finance, with key rates set annually by the Union Taxation Law. The fiscal/tax year runs 1 April to 31 March, and Myanmar uses a turnover-based commercial tax rather than a value-added tax.
Tax (fiscal) year
1 April to 31 MarchIncome Tax Law (Myanmar), https://taxsummaries.pwc.com/myanmar
Currency
Myanmar kyat (MMK)Central Bank of Myanmar Law, https://taxsummaries.pwc.com/myanmar
National tax authority
Internal Revenue Department (IRD), Ministry of Planning and FinanceInternal Revenue Department, https://taxsummaries.pwc.com/myanmar
Basis of taxation
Residents taxed on worldwide income; non-residents taxed on Myanmar-sourced income onlyIncome Tax Law (Myanmar), https://taxsummaries.pwc.com/myanmar/individual/residence
Headline personal income tax rate
Progressive 0% to 25%Union Taxation Law 2025, https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income
Headline corporate income tax rate
22%Union Taxation Law 2025, https://taxsummaries.pwc.com/myanmar/corporate/taxes-on-corporate-income
VAT / GST
Myanmar has no VAT or GST; a turnover-based commercial tax applies instead (generally 5%)Commercial Tax Law, https://taxsummaries.pwc.com/myanmar/corporate/other-taxes
Commercial tax standard rate
5%Commercial Tax Law, https://taxsummaries.pwc.com/myanmar/corporate/other-taxes
Capital gains tax (non-oil & gas)
10%Income Tax Law (Myanmar), https://taxsummaries.pwc.com/myanmar
Annual income tax return deadline
Within three months from the end of the financial year (i.e. by 30 June)Income Tax Law (Myanmar), https://taxsummaries.pwc.com/myanmar
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Other Myanmar computations in the OpenAccountants Tax Library.