Myanmar

A person is a tax resident in Myanmar if the individual is 'domiciled in' or has a 'principal place of abode' in Myanmar. Non-resident Myanmar nationals mean those who live and earn income from employment outside Myanmar for any period of the year.

Foreigners who reside in Myanmar for at least 183 days during an income year are considered resident foreigners.

Foreigners who reside in Myanmar for less than 183 days during an income year are considered non-resident foreigners, unless they are working for MFIL/MIL companies, in which case they could be treated as resident foreigners, regardless of their period of stay in Myanmar, under the relevant tax incentive that may be granted to the MFIL/MIL companies.