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Myanmar
Individual - Taxes on personal income
Last reviewed - 01 March 2023Resident 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.
Personal income tax rates
| Type of taxpayer or income | Tax rate |
| Salaries: | |
| Resident foreigners | Progressive rates from 1% to 25% |
| Non-resident foreigners | Progressive rates from 1% to 25% |
| Other income: | |
| Resident nationals and foreigners | Progressive rates from 1% to 25% |
| Non-resident foreigners | 25% |
| Non-resident nationals | 10% |
| Capital gains tax: | |
| Resident nationals and foreigners | 10% |
| Non-resident foreigners | 10% |
| Rental income | 10% on gross |
Note: No tax is payable if total income under salaries does not exceed MMK 4.8 million a year.
