Corporate - Withholding taxes

Last reviewed - 14 February 2024

Any person making the following payments is required to withhold income tax at the time of payment at the rates listed below. The tax withheld must be paid to the Internal Revenue Department (IRD) within 15 days from the date of withholding.

Tax withheld from payments to residents (and branches registered in Myanmar) will be set off against the tax due on their final assessments. Tax withheld from payments to non-resident companies (except the branches registered in Myanmar) is a final tax.

The application of certain tax treaty rates/exemptions may be at the discretion of the IRD in current practice.

For payments made by state organisations, state enterprises, development committees, co-operative societies, foreign companies, foreign enterprises and organisations, local companies, and under an existing law for purchase of goods, work performed, or supply of services within the country under a tender, contract, quotation, or other modes, the WHT rate is 2% if the payment is made to a resident and 2.5% if it is made to a non-resident. With effect from 1 July 2018, the payment made by private businesses to a resident is no longer subject to the WHT of 2%. The 2% WHT shall still be applicable on payments made by the government (i.e. union level organisations, Union Ministries, Naypyitaw Council, regional or state government, state-owned enterprises, and municipal organisations) to a resident in relation to purchase of goods, work performed, and supply of services within the country. With effect from 1 September 2023, the MOPF has introduced a new WHT applicable category which imposes 2% WHT on the fees received by the private healthcare professionals.

Recipient WHT (%)
Dividends (1) Interest Royalties
Resident national or resident foreigner 0 0 10
Non-resident corporations and individuals:      
Non-treaty 0 15 15
India 0 10 (2) 10
Korea, Republic of 0 10 (2) 10/15 (3)
Laos 0 10 10
Malaysia 0 10 (2) 10
Singapore 0 8/10 (2, 4) 10/15 (3)
Thailand 0 10 (2) 5/10/15 (5)
United Kingdom 0 Not covered 0 (6)
Vietnam 0 10 (2) 10


  1. There is no WHT on dividends, branch profits, and share of profits of an association of persons that have been taxed.
  2. Exempt if paid to the government.
  3. Lower rate for payments in connection with patents, designs, secret formulas/processes, or industrial, commercial, or scientific equipment/experience.
  4. Lower rate if received by a bank or a financial institution.
  5. The 5% rate applies for payments in connection with copyrights of literary, artistic, or scientific work, and the 10% rate applies to payments for services of a managerial or consultancy nature, and for information concerning industrial, commercial, or scientific experience.
  6. Exempt if the amount is fair and reasonable.