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Myanmar
Individual - Taxes on personal income
Last reviewed - 14 February 2024Resident nationals and foreigners are taxed on their worldwide income under the Myanmar Income Tax Act.
Under the 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.
