Myanmar VAT / GST

Commercial tax (Myanmar has no VAT/GST)

Myanmar does not operate a value-added tax or goods-and-services tax. Instead it levies a commercial tax — a turnover (gross-receipts) tax on goods and services — governed by the Commercial Tax Law and rates set in the Union Taxation Law.

• VAT / GST status — Myanmar has no VAT or GST; a turnover-based commercial tax applies instead (Commercial Tax Law)
• Commercial tax standard rate — 5% % (Commercial Tax Law)
• Commercial tax rate range across goods/services — 0% to 15% depending on the goods or service % (Commercial Tax Law)
• Commercial tax registration threshold — No commercial tax if annual proceeds from sales of goods, services, or trading do not exceed 50,000,000 MMK MMK (Commercial Tax Law)
• Quarterly commercial tax return — Quarterly returns due within one month after the end of each quarter (Commercial Tax Law)
• Annual commercial tax return — Annual commercial tax return due by 30 June (Commercial Tax Law)
• Commercial tax payment frequency — Commercial tax generally payable monthly, within 10 days after the end of the month ((approx — confirm)) (Commercial Tax Law)
• 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 rates (Specific Goods Tax Law)
• 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)