Mm Vat Gst

---
name: mm-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "MM"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Myanmar VAT / GST

## Commercial tax (Myanmar has no VAT/GST)

- **VAT / GST status** — Myanmar has no VAT or GST; a turnover-based commercial tax applies instead  _(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)_
- **Commercial tax rate range across goods/services** — 0% to 15% depending on the goods or service %  _(Commercial Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes)_
- **Commercial tax registration threshold** — No commercial tax if annual proceeds from sales of goods, services, or trading do not exceed 50,000,000 MMK MMK  _(Commercial Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes)_
- **Quarterly commercial tax return** — Quarterly returns due within one month after the end of each quarter  _(Commercial Tax Law — https://www.dfdl.com/insights/legal-and-tax-updates/myanmar-tax-alert-annual-tax-compliance-reminder-for-fy-2023-2024/)_
- **Annual commercial tax return** — Annual commercial tax return due by 30 June  _(Commercial Tax Law — https://www.dfdl.com/insights/legal-and-tax-updates/myanmar-tax-alert-annual-tax-compliance-reminder-for-fy-2023-2024/)_
- **Commercial tax payment frequency** — Commercial tax generally payable monthly, within 10 days after the end of the month ((approx — confirm))  _(Commercial Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes)_
- **Specific Goods Tax (separate from commercial tax)** — Excise-style Specific Goods Tax applies to listed goods (e.g. tobacco, alcohol, vehicles, fuel) at separately scheduled rates  _(Specific Goods Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes)_
- **Commercial tax on exports** — Most exported goods are exempt from commercial tax (0%); electricity and crude oil are notable exceptions ((approx — confirm))  _(Commercial Tax Law — https://taxsummaries.pwc.com/myanmar/corporate/other-taxes)_

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