A clearer view of tax.
A firmer grasp of
daily operations.
Profit, transactions and payroll.
From the core tax rates to filing and payment.
2026 — 2027MM
General rates. See scope, exemptions and exceptions below.
Start with what is taxed.
Core rates under the 2026 Union Taxation Law. [1]
Corporate income tax
22%Generally applied to taxable profit.
View scope & exceptions COMMERCIAL TAX↗Commercial tax
5%On taxable sales, service receipts and imports.
View scope & exceptions PERSONAL INCOME TAX↗Personal income tax
0–25%Progressive bands after applicable reliefs.
View scope & exceptionsBEV taxation changes
Battery electric vehicles attract 5% specific goods tax. Their commercial tax exemption is removed; the standard 5% applies.
Check each tax base separately; these are not a simple combined rate.A higher new-business exemption
The annual net-profit exemption for qualifying new MSMEs, cottage and small-scale industries rises from MMK 15 million to 20 million.
First three consecutive years, including the start year. Eligibility conditions apply; this is not a turnover allowance.Review alcohol & tobacco bands
Specific goods tax amounts and price bands change for tobacco and alcohol products. Check the current schedule for the product.
Separate from commercial tax. Check before importing or selling.Rates and conditions, together.
Corporate income tax
22%The standard rate is 22% of taxable profit, after the relevant adjustments to accounting profit. [1]
- YSX-listed companies
- 17%
- Oil & gas exploration / production
- 25%
- General capital gains
- 10%
Commercial tax
5%The standard rate is 5%. Check taxable supplies, exemptions and sector-specific rates before invoicing or importing. [1] [2]
- Hotel & tourism services
- 3%
- Telecom & internet services
- 15%
- SIM card sales
- 20,000 MMK
Payroll tax,
one band at a time.
Personal income tax uses progressive rates of 0–25%. After applicable reliefs, each part of taxable income is taxed at its corresponding band. [1]
Above that threshold, assess the full salary with applicable reliefs and bands. MMK 4.8 million is not a universal deduction.
| Income band | Rate |
|---|---|
| 0–2,000,000 | 0% |
| 2,000,000–10,000,000 | 5% |
| 10,000,000–30,000,000 | 10% |
| 30,000,000–50,000,000 | 15% |
| 50,000,000–70,000,000 | 20% |
| 70,000,000 + | 25% |
Each band is above its lower limit and up to its upper limit, except the first. The highest band rate does not apply to the entire salary.
Filing dates. Payment dates.
Manage filing and payment deadlines separately.
Commercial tax · Q2
Period: July–September 2026
As specified in IRD’s FY 2026–27 return. [2]
The four quarterly filing deadlines
- Q1 APR — JUN 20262026.07.31
- Q2 JUL — SEP 20262026.11.02NEXT DUE
- Q3 OCT — DEC 20262027.02.01
- Q4 JAN — MAR 20272027.04.30
Commercial tax payment
By the 10th of the following monthTrack monthly payments separately from quarterly returns. [4]
Withholding tax remittance
Generally within 15 days of withholdingIncludes payroll withholding. Confirm the administering office’s practice. [4]
Annual returns
Generally within 3 months of year-endThe fiscal year runs April–March, with a general 30 June deadline. Check the annual IRD notice. [3] [4]
Selected recurring obligations. Income tax instalments and capital gains have separate deadlines. Check current IRD guidance for holidays, extensions and individual notices.
Before paying overseas,
check withholding tax.
Check the payment type, the recipient’s residence status and where services are performed. The following rates generally apply to non-resident recipients. [4]
- Interest
- 15%
- Royalties
- 15%
- Goods / services under contracts performed in Myanmar
- 2.5%
Is there a Japan–Myanmar tax treaty?
Japan’s Ministry of Finance does not list a bilateral income tax treaty with Myanmar. Do not assume treaty relief; check domestic law and the transaction’s circumstances. [6]
SOURCES & APPLICABILITYSources and applicable periods.
Sources and applicable periods.
Updated from public sources checked on 13 October 2026. Rates refer to the FY 2026–27 Union Taxation Law; quarterly filing dates come from the current IRD form. JETRO’s procedural guide was updated in November 2025; the annual filing notice covers FY 2025–26.
This is a general overview. Specific liabilities depend on the transaction, residence, reliefs and approval conditions, and should be checked with the authority or a qualified adviser. This page is not updated automatically.
- 01IRD · 15 MAR 2026
Union Taxation Law 2026 ↗
Effective 1 April 2026. Sections 14–15: commercial tax; 19: personal tax bands; 23–24: corporate tax; 29: new businesses.
- 02IRD · FY 2026–27
2026–27 quarterly commercial tax return ↗
Current-year quarterly filing deadlines and commercial tax categories.
- 03IRD · 28 APR 2026
Annual return notice for FY 2025–26 ↗
Previous-year annual returns (April 2025–March 2026) were due 30 June 2026. Includes electronic filing guidance.
- 04JETRO · 10 NOV 2025
Myanmar taxation overview ↗
Withholding, payment timing and fiscal-year guidance. Rates cross-checked against the 2026 Union Taxation Law.
- 05DFDL · 17 MAR 2026
Key changes under the 2026 Union Tax Law ↗
Corroborates changes for BEVs, eligible new businesses and specific goods tax.
- 06JAPAN MINISTRY OF FINANCE · 26 JUN 2026
Japan’s tax convention list ↗
Checked for a bilateral income tax treaty between Japan and Myanmar.