Southeast Asia
Myanmar tax rates 2026
Personal tax is progressive up to 25%. Corporate tax sits at 22%. A 5% commercial tax stands in for VAT. All of these figures could shift given the country's ongoing political instability.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 25%Personal tax is progressive, with a top rate of 25% for residents. Resident citizens are taxed on worldwide income. Everyone else is taxed only on Myanmar-source income. |
|---|---|
| Corporate income | 22% |
| Capital gains | 10% on land, buildings and shares. Oil and gas transfers run 40-50%. |
| VAT / Commercial Tax | No VAT. Instead there's a 5% Commercial Tax. |
| Dividends (WHT) | 0%, dividends are not subject to withholding tax. |
| Interest (WHT) | 15% for non-residents. |
| Royalties (WHT) | 15% for non-residents. |
| Social security (employee) | 2%, paid to the Social Security Board, and capped. |
| Social security (employer) | 3%, paid to the Social Security Board, and capped. |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | A municipal property tax, for example in Yangon City, at low rates. |
| Other | A commercial tax of 5%, rising to 8% on some goods, plus a specific goods tax. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.