Resident nationals and foreigners are taxed on their worldwide income under the Myanmar Income Tax Act.
Non-resident foreigners are taxed only on income derived from sources within Myanmar.
Foreigners working for Union of Myanmar Foreign Investment Law (MFIL) or Myanmar Investment Law (MIL) companies may be taxed at the same tax rates as a tax resident, regardless of their period of stay in Myanmar, under the tax incentives that may be granted to the MFIL/MIL companies.
Note: No tax is payable if total income under salaries does not exceed 4.8 million Myanmar kyats (MMK) a year.
Last Reviewed - 05 August 2019