Myanmar Personal Income Tax

Personal income tax rates and bands

• Taxable income 0 to 2,000,000 MMK — 0% % (Union Taxation Law 2025)
• Taxable income 2,000,001 to 10,000,000 MMK — 5% % (Union Taxation Law 2025)
• Taxable income 10,000,001 to 30,000,000 MMK — 10% % (Union Taxation Law 2025)
• Taxable income 30,000,001 to 50,000,000 MMK — 15% % (Union Taxation Law 2025)
• Taxable income 50,000,001 to 70,000,000 MMK — 20% % (Union Taxation Law 2025)
• Taxable income above 70,000,000 MMK — 25% % (Union Taxation Law 2025)
• 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)
• 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))
• Basic personal allowance — 20% of gross income, capped at 10,000,000 MMK per year (Income Tax Law (Myanmar))
• Non-earning spouse relief — 1,000,000 MMK MMK (Income Tax Law (Myanmar))
• Relief per qualifying child — 500,000 MMK per child (unmarried, non-earning, under 18 or in full-time education) MMK (Income Tax Law (Myanmar))
• Relief per dependent parent — 1,000,000 MMK per dependent parent (including in-laws) living with the taxpayer MMK (Income Tax Law (Myanmar))
• SSB contribution deduction — Employee Social Security Board contributions deductible (2% of salary, capped at 72,000 MMK per year) (Income Tax Law (Myanmar))
• 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))
• Annual return filing deadline — Within three months from the end of the financial year (by 30 June) (Income Tax Law (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))

Sources

You wrote a tax Guide for me earlier in this conversation. Before I publish it, fix the following IN the full Guide and give me the complete corrected document back (no commentary, just the Guide): 1. Add a "## The method, step by step" section — numbered steps in second person, including what breaks when the order is wrong. The method is the part the accountant's name will stand behind. Why this matters: every figure with its official link gets machine-checked against that page nightly and kept current forever. A figure without one cannot be checked and will display as unverified.

Contributed by Mr Moe Lwin Tun, CPA-123456.