Myanmar

Individual - Taxes on personal income

Last reviewed - 14 February 2024

Resident nationals and foreigners are taxed on their worldwide income under the Myanmar Income Tax Act.

Under the Union Taxation Law (UTL) 2015, non-resident nationals were exempt from income tax on salary income earned and received in foreign countries. With effect from 1 October 2023, the tax exemption is no longer available. Under the Amended UTL 2023, income tax will be imposed on salary income received by non-resident nationals in foreign countries, and the tax paid in foreign countries will be allowed to offset against the Myanmar tax payable.

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 nationals and resident foreigners Progressive rates from 1% to 25% with personal tax relief available
Non-resident foreigners

Progressive rates from 1% to 25% without personal tax relief

Non-resident nationals (on salaries income received in foreign countries)

                                      Lower of the progressive rates from 1% to 25% (with tax relief) or 2% tax on salary (without tax relief)

Other income:  
Resident nationals and resident 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.