Make tax compliance
part of your routine.
Know what to file. Know when to pay.
A practical guide to the tax year ahead.
2026
Quarterly filing for July–September
Sources checked & updated: 13 October 2026View sources ↗
What is due, and when?
Explore the main recurring obligations.
Track filing and payment dates separately.
Monthly commercial tax
By the 10th of the next monthReconcile taxable sales, purchases and payment. Quarterly filing is a separate obligation. [6]
Income tax instalments
Within 10 days of quarter-endPay against estimated annual income. Instalments and withholding credits are reconciled with the final liability. [7]
Commercial tax returns
Generally within 1 month of quarter-endThe current IRD form gives the adjusted dates shown in the calendar below. [1]
Specific goods tax returns
Generally within 10 days of quarter-endFor businesses dealing in specific goods. The schedule differs from CT; also check payment and import obligations. [2]
Annual income & commercial tax returns
Generally within 3 months of year-endFY 2025–26 returns and the annual salary statement were due 30 June 2026. Check IRD’s notice for the next annual cycle. [3][7]
Payroll withholding
Within 15 days of deductionDeduct when paying salary and remit the tax. Reconcile the payroll register, deductions and payment evidence. [8]
Supplier withholding tax
Within 15 days of withholdingWithhold where applicable and issue a certificate. Check the recipient’s status and the nature of the payment. [4]
Capital gains filing & payment
Within 30 days of disposalTrack the disposal date and check transaction-level filing. Do not wait for the annual return. [7][10]
Check official holiday adjustments, individual notices and extensions. This is a guide to key obligations; imports, exports and particular industries can have additional requirements. [5]
Four quarters. Clear filing dates.
FY 2026–27 / adjusted filing dates
Commercial tax [1] · Specific goods tax [2]
- Commercial tax
- Specific goods tax
- Commercial tax
- Specific goods tax
- Commercial tax
- Specific goods tax
- Commercial tax
- Specific goods tax
Dates are taken from IRD forms and refer to filing. They are not payment dates. As at 13 October 2026, the Q2 SGT filing deadline (12 October) has passed.
A practical path to completion.
Set up
Confirm the TIN and relevant taxes. New corporate taxpayers start with IRD e-Registration.
IRD websiteReconcile
Bring together ledgers, invoices, payroll, withholding certificates and payments already made.
Records to prepareFile
Use the correct tax-year form. Electronic filing is required for LTO and MTO taxpayers.
Open e-FilingPay & retain
Confirm submission and payment separately. Keep the payment reference and receipt with the return.
Open Tax Payment Hub
New corporate taxpayers & signatures
IRD’s 2026 notice says new corporate taxpayers filing electronically must also send the original taxpayer signature to their revenue office. A paid preparer must sign too. Confirm the required process with the administering office. [3]
Keep records
you can stand behind.
General retention period [5]
Keep records for seven years from the transaction date, and longer where the relevant assessment period remains open.
Transactions & accounting
Sales and purchase invoices, bank statements, tax adjustments and import/export documents.
People & payments
Payroll registers, relief schedules, withholding certificates and instalment records.
Returns & acknowledgements
Filed forms and attachments, submission acknowledgements, payment receipts and correspondence.
Three checks before you close.
Filing extensions are separate
Apply for a filing extension in advance. An extension to file does not automatically extend the time to pay. [3] [5]
Late filing can add up
IRD’s 2026 notice sets a late-filing penalty at the greater of MMK 100,000 or 5% of tax owing plus 1% for each month or part-month of delay, up to assessment. [3]
Withholding must reach the IRD
Deduction alone does not complete the process. IRD’s certificate instructions state a 10% penalty on withholding tax remitted late. [4]
Need the rates and conditions?
Corporate, commercial and personal income tax, with the 2026 changes.
SOURCES & APPLICABILITYSources and applicable periods.
Sources and applicable periods.
Public sources checked on 13 October 2026. Quarterly dates refer to FY 2026–27 forms; the specific annual notice covers FY 2025–26. JETRO and PwC commentary is dated separately below.
General practical guidance. Confirm specific liabilities and obligations against your circumstances with the IRD or a qualified tax adviser. This page is not updated automatically.
- 01IRD · FY 2026–27
Quarterly commercial tax return ↗
Four filing dates for the current year, including holiday adjustments.
- 02IRD · FY 2026–27
Specific goods tax return ↗
Quarterly filing deadlines on page 1. Use the current form for product categories and rates.
- 03IRD · 28 APR 2026
Annual filing notice for FY 2025–26 ↗
30 June 2026 deadline, TIN, electronic filing, signatures and late filing. This notice is for the previous fiscal year.
- 04IRD · WITHHOLDING CERTIFICATE
Withholding tax certificate and instructions ↗
Remittance within 15 days of withholding, certificate distribution and late payment.
- 05MINISTRY OF COMMERCE · LAW NO. 20/2019
Tax Administration Law ↗
Sections 19 (holidays), 20 (records), 24 (filing extensions) and 74 (late payment).
- 06JETRO · 10 NOV 2025
Myanmar taxation guide ↗
Fiscal year and monthly commercial tax payments. Current IRD forms take precedence for the dated filing calendar.
- 07PWC · REVIEWED 09 SEP 2026
Corporate tax administration ↗
Professional commentary: income tax instalments, annual filing and capital gains deadlines.
- 08PWC · REVIEWED 09 SEP 2026
Individual tax administration ↗
Professional commentary: employer withholding and payroll remittance timing.
- 09IRD · FORMS & ONLINE SERVICES
Forms by tax year and official services ↗
Select the relevant tax year: current quarterly forms and previous-year annual forms are listed separately.
- 10IRD · FY 2026–27
Transaction capital gains tax return ↗
Current-year transaction return. The 30-day filing deadline appears on page 1.