Myanmar Personal Income Tax
Detailed personal income tax rates and rules for Myanmar in 2026.
Myanmar's personal income tax applies progressive rates from 0% to 25%. Residents are taxed on worldwide income while non-residents are taxed on Myanmar-sourced income. The first MMK 2 million of annual income is exempt. Non-resident tax rate is 25% flat on Myanmar-sourced employment income.
| Income Range (MMK) | Tax Rate |
|---|---|
| K 0 – K 2.0M | 0% |
| K 2.0M – K 5.0M | 5% |
| K 5.0M – K 10.0M | 10% |
| K 10.0M – K 20.0M | 15% |
| K 20.0M – K 30.0M | 20% |
| K 30.0M+ | 25% |
Filing Deadline
Within 3 months of the end of the income year
Residency Rule
An individual present in Myanmar for 183 days or more in an income year is considered a resident. Residents are taxed on worldwide income.
Additional Notes
Myanmar's tax administration has faced significant challenges due to political instability. Various relief deductions are available including spouse and child allowances.
How Myanmar Income Tax compares
Myanmar’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
