Myanmar VAT / Sales Tax
Detailed vat / sales tax rates and rules for Myanmar in 2026.
VAT / Sales TaxMMK
Myanmar levies a commercial tax (similar to VAT) at a standard rate of 5% on most goods and services. Certain luxury goods are taxed at 8%. Essential goods including basic foodstuffs and agricultural products are exempt. The commercial tax is a single-stage tax rather than a multi-stage VAT.
Standard Rate
5%
Registration Threshold
All businesses making taxable supplies must register
Reduced Rates
0% — Exports8% — Certain luxury goods and specific services
How Myanmar VAT / Sales Tax compares
Myanmar’s standard VAT / sales tax rate of 5% is the 171st highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.
Myanmar
5%
Asia average
9.6%
Global average
13.7%
