Source-cited draft: personal income tax for Myanmar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Accountant-authored. Written and published by Mr Moe Lwin Tun, an accountant approved on OpenAccountants. Their licence number (CPA-123456) is published on their profile, so you can check it against the register yourself. No second accountant has attested to this version yet. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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Every figure is drawn from this Guide and cited to its source.
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 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.
Personal income tax rates and bands (Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax))
| Taxable income | Rate |
|---|---|
| 0 to 2,000,000 MMK | 0% |
| 2,000,001 to 10,000,000 MMK | 5% |
| 10,000,001 to 30,000,000 MMK | 10% |
| 30,000,001 to 50,000,000 MMK | 15% |
| 50,000,001 to 70,000,000 MMK | 20% |
| above 70,000,000 MMK | 25% |
Contributed by Mr Moe Lwin Tun, CPA-123456.
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