Mm Income Tax

---
name: mm-income-tax
description: "Source-cited draft: personal income tax for Myanmar (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mm-income-tax"
  jurisdiction: "MM"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Myanmar Personal Income Tax

## Personal income tax rates and bands

- **Taxable income 0 to 2,000,000 MMK** — 0%  _(Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax))_
- **Taxable income 2,000,001 to 10,000,000 MMK** — 5%  _(Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax))_
- **Taxable income 10,000,001 to 30,000,000 MMK** — 10%  _(Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax))_
- **Taxable income 30,000,001 to 50,000,000 MMK** — 15%  _(Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax))_
- **Taxable income 50,000,001 to 70,000,000 MMK** — 20%  _(Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax))_
- **Taxable income above 70,000,000 MMK** — 25%  _(Union Taxation Law 2025 (https://taxatlas.io/country/myanmar/income-tax))_
- **Salary income exemption threshold** — No tax payable if total salary income does not exceed 4,800,000 MMK per year (400,000 MMK per month)  _(Union Taxation Law 2025 (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income))_
- **Non-resident foreigner salary income** — Progressive 0% to 25% (same bands as residents; non-residents cannot claim family reliefs) (approx — confirm; some guides cite a 25% flat treatment in earlier years)  _(Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income))_
- **Basic personal allowance** — 20% of gross income, capped at 10,000,000 MMK per year  _(Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax))_
- **Non-earning spouse relief** — 1,000,000 MMK MMK  _(Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax))_
- **Relief per qualifying child** — 500,000 MMK per child (unmarried, non-earning, under 18 or in full-time education) MMK  _(Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax))_
- **Relief per dependent parent** — 1,000,000 MMK per dependent parent (including in-laws) living with the taxpayer MMK  _(Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax))_
- **SSB contribution deduction** — Employee Social Security Board contributions deductible (2% of salary, capped at 72,000 MMK per year)  _(Income Tax Law (Myanmar) (https://taxatlas.io/country/myanmar/income-tax))_
- **Individual residence test** — Foreigner is resident if present in Myanmar for 183 days or more in the tax year, or domiciled/principal place of residence in Myanmar  _(Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/residence))_
- **Annual return filing deadline** — Within three months from the end of the financial year (by 30 June)  _(Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar))_
- **Salary withholding (PAYS)** — Employers withhold income tax monthly from salaries and remit to the IRD; annual salary statement filed after year-end  _(Income Tax Law (Myanmar) (https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mm-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mm-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.