Mm Tax Overview

---
name: mm-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "MM"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Myanmar Tax Overview

## Myanmar tax system at a glance

- **Myanmar national tax administration overview** — Myanmar's national taxes are administered by the Internal Revenue Department (IRD) under the Ministry of Planning and Finance, with key rates set annually by the Union Taxation Law. The fiscal/tax year runs 1 April to 31 March, and Myanmar uses a turnover-based commercial tax rather than a value-added tax.
- **Tax (fiscal) year** — 1 April to 31 March  _(Income Tax Law (Myanmar), https://taxsummaries.pwc.com/myanmar)_
- **Currency** — Myanmar kyat (MMK)  _(Central Bank of Myanmar Law, https://taxsummaries.pwc.com/myanmar)_
- **National tax authority** — Internal Revenue Department (IRD), Ministry of Planning and Finance  _(Internal Revenue Department, https://taxsummaries.pwc.com/myanmar)_
- **Basis of taxation** — Residents taxed on worldwide income; non-residents taxed on Myanmar-sourced income only  _(Income Tax Law (Myanmar), https://taxsummaries.pwc.com/myanmar/individual/residence)_
- **Headline personal income tax rate** — Progressive 0% to 25% %  _(Union Taxation Law 2025, https://taxsummaries.pwc.com/myanmar/individual/taxes-on-personal-income)_
- **Headline corporate income tax rate** — 22% %  _(Union Taxation Law 2025, https://taxsummaries.pwc.com/myanmar/corporate/taxes-on-corporate-income)_
- **VAT / GST** — Myanmar has no VAT or GST; a turnover-based commercial tax applies instead (generally 5%)  _(Commercial Tax Law, https://taxsummaries.pwc.com/myanmar/corporate/other-taxes)_
- **Commercial tax standard rate** — 5% %  _(Commercial Tax Law, https://taxsummaries.pwc.com/myanmar/corporate/other-taxes)_
- **Capital gains tax (non-oil & gas)** — 10% %  _(Income Tax Law (Myanmar), https://taxsummaries.pwc.com/myanmar)_
- **Annual income tax return deadline** — Within three months from the end of the financial year (i.e. by 30 June)  _(Income Tax Law (Myanmar), https://taxsummaries.pwc.com/myanmar)_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mm-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.