Source-cited draft: vat / gst 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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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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Check out Mr Moe Lwin Tun(johnDoe/John.Smith)’s profile on LinkedIn https://mm.linkedin.com/in/mr-moe-lwin-tun-johndoe-john-smith-2b649b428
Contributed by Ko win Khaing (Mr Moe Lwin Tun), CPA-123456.
Statue
Contributed by Mr Moe Lwin Tun, CPA-123456.
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