Source-cited draft: vat / gst for Myanmar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Every figure is drawn from this Tax Guide and cited to its source.
VAT / GST status
Myanmar has no VAT or GST; a turnover-based commercial tax applies insteadCommercial 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
Commercial tax rate range across goods/services
0% to 15% depending on the goods or serviceCommercial Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes
Commercial tax registration threshold
No commercial tax if annual proceeds from sales of goods, services, or trading do not exceed 50,000,000 MMKCommercial Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes
Quarterly commercial tax return
Quarterly returns due within one month after the end of each quarterCommercial Tax Law — https://www.dfdl.com/insights/legal-and-tax-updates/myanmar-tax-alert-annual-tax-compliance-reminder-for-fy-2023-2024/
Annual commercial tax return
Annual commercial tax return due by 30 JuneCommercial Tax Law — https://www.dfdl.com/insights/legal-and-tax-updates/myanmar-tax-alert-annual-tax-compliance-reminder-for-fy-2023-2024/
Commercial tax payment frequency
Commercial tax generally payable monthly, within 10 days after the end of the month ((approx — confirm))Commercial Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes
Specific Goods Tax (separate from commercial tax)
Excise-style Specific Goods Tax applies to listed goods (e.g. tobacco, alcohol, vehicles, fuel) at separately scheduled ratesSpecific Goods Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes
Commercial tax on exports
Most exported goods are exempt from commercial tax (0%); electricity and crude oil are notable exceptions ((approx — confirm))Commercial Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes
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Review status
Accountant-reviewed
Reviewed by a named licensed practitioner against the stated sources, as general reference material.
Other Myanmar computations in the OpenAccountants Tax Library.