Myanmar taxes resident foreigners on their worldwide income at rates that climb quickly to 25%. The top rate starts at MMK 70 million a year, which is about US$33,000 at the official reference rate, so most of a foreign salary is taxed at the top rate.
This guide covers Myanmar personal tax for the 2026-27 tax year, which runs from 1 April 2026 to 31 March 2027: the 183-day rule, the 2026 rates, freelancing, investments, social security, treaties and long stays.
The key question is simple. Will you spend 183 days in Myanmar between 1 April and 31 March? If you will, you're a resident foreigner, taxed on your income from everywhere with the normal reliefs. If you won't, only your Myanmar income is taxed, with no reliefs at all.
What's changed: rates for each tax year are set by an annual Union Taxation Law. The Union Taxation Law 2026 (law 18/2026 of 15 March 2026, enacted by the National Defence and Security Council) came into force on 1 April 2026. It keeps the income tax scale and the 22% and 10% flat rates from 2025, keeps the MMK 4.8 million salary exemption and the MMK 10 million cap on the basic relief, and sets special rates for income that escaped assessment before 1 April 2027.
📋 Myanmar tax at a glance for 2026-27
Topic | Details |
|---|---|
Tax year | 1 April 2026 to 31 March 2027 (the income year) |
Tax system | Resident foreigners are taxed on income from Myanmar and abroad. Non-resident foreigners are taxed on Myanmar income only |
Income tax rates | 0% to 25% on salary, professional and business income after reliefs. 25% above MMK 70 million |
All-in on a US$100k salary | About 20% at the reference rate (MMK 210 million), about 22% at the market trading rate (MMK 366 million) |
Capital gains | 10% of the gain. No tax if you sell assets worth MMK 10 million or less in the year |
Dividends and rent | Dividends from Myanmar companies that have paid tax: exempt. Rent: 10% after reliefs |
Residence at a glance | Getting in: 183 days in the income year. Leaving: fewer than 183 days in an income year; no exit tax |
Double tax treaties | 9: the UK, Singapore, Thailand, India, Malaysia, South Korea, Vietnam, Laos and Belarus |
We convert at the Central Bank of Myanmar reference rate of MMK 2,100 to US$1, October 2026. The Central Bank also publishes a market trading rate, which was MMK 3,660 to US$1 on 19 October 2026, and we show both where the difference matters.
👉 Central Bank of Myanmar: reference rate and market trading rate
Resident or non-resident foreigner: what 183 days changes
Myanmar's Income Tax Law sorts foreigners into two groups, and the group you're in decides what's taxed and how.
Image 1 — in Myanmar, 183 days decides what is taxed
Resident foreigners are taxed on all their income, from inside and outside Myanmar. Salary, professional fees, business profit and other income are added together and taxed on the 0% to 25% scale after the reliefs. Rent is taxed separately at 10%, and capital gains at 10%.
Non-resident foreigners are taxed only on income from Myanmar, and get no reliefs. A salary is taxed on the 0% to 25% scale with no reliefs. Other income, such as fees and business profit, is taxed at a flat 22% of the net amount. Capital gains are taxed at 10%.
On a US$100k salary the difference is small, because most of it is taxed at 25% either way. It matters much more for foreign income, which is only taxed once you're resident.
👉 Internal Revenue Department: Union Taxation Law 2026, sections 19 to 31 (in Burmese)
👉 Internal Revenue Department: income tax rates by type of taxpayer and income (in Burmese)
When you become tax resident in Myanmar, and how you stop
Under section 3 of the Income Tax Law, you're a resident foreigner if you live in Myanmar for at least 183 days in the income year. The income year is the financial year, from 1 April to 31 March, so a stay from October to May is split across two years.
There's no home test and no test based on your ties. Myanmar citizens have their own rules.
How you stop being resident
You're a non-resident foreigner for any income year in which you spend fewer than 183 days in Myanmar. From then on, only your Myanmar income is taxed. We found no exit tax. If you leave part way through a year, check your days for the whole of that April to March year.
👉 Internal Revenue Department: Income Tax Law, as amended to 2016, section 3 (in Burmese)
Income tax rates for 2026-27
The same scale applies to salary, professional and business income, after the reliefs.
Myanmar income tax rates for individuals in 2026-27
Taxable income | Rate |
|---|---|
Up to MMK 2,000,000 | 0% |
MMK 2,000,001 to 10,000,000 | 5% |
MMK 10,000,001 to 30,000,000 | 10% |
MMK 30,000,001 to 50,000,000 | 15% |
MMK 50,000,001 to 70,000,000 | 20% |
Over MMK 70,000,000 | 25% |
Source: Union Taxation Law 2026, section 19(c), in force from 1 April 2026.
Salary up to MMK 4.8 million a year isn't taxed at all. Above that, tax is charged on the whole salary, using the scale.
Basic relief: 20% of your income, capped at MMK 10 million a year in total.
Family reliefs: MMK 1 million for a spouse, MMK 1 million for each parent who lives with you and MMK 500,000 for each child.
Other deductions: your own social security contributions, life insurance premiums for you and your spouse, and donations to approved causes up to 25% of your income.
Non-resident foreigners get none of these reliefs.
If you're paid in a foreign currency, your income is converted under the Income Tax Rules and the tax is paid in the currency you received.
👉 Internal Revenue Department: tax for individuals, reliefs and exemptions (in Burmese)
Worked example
You're single, a resident foreigner, and earn US$100k for the 2026-27 year. At the reference rate that's MMK 210 million, or MMK 17.5 million a month.
Your basic relief is capped at MMK 10 million, so your taxable income is MMK 200 million.
Tax on the first MMK 70 million is MMK 9.4 million. The remaining MMK 130 million is taxed at 25%, which is MMK 32.5 million.
Your income tax is MMK 41.9 million, or 19.95% of your salary. Social security adds 2% of your wages. If contributions stop at a monthly wage ceiling, the total stays at about 20%; without a ceiling it would be about 21.5%. At the market trading rate, the same US$100k is MMK 366 million and the tax is about 22.1%. As a non-resident foreigner with no reliefs, the tax at the reference rate would be MMK 44.4 million, or 21.1%.
Freelancing in Myanmar
If you work for yourself, your fees are professional income. As a resident foreigner, your profit after expenses and reliefs is taxed on the same 0% to 25% scale as a salary. On US$100k of profit that's about 20% at the reference rate and about 22% at the market trading rate.
Advance tax: you pay income tax in advance each quarter and file an annual return.
Commercial tax: services performed in Myanmar carry 5% commercial tax once your service revenue passes MMK 50 million in a financial year. Below that, there's none. Health, education and some cultural professions are exempt.
Non-residents: a non-resident foreigner pays a flat 22% on net fees from Myanmar, with no reliefs.
The practical hurdle is permission to stay. Long stays depend on a business visa and an extension requested by a company registered in Myanmar, so most foreigners working in Myanmar do so through an employer or their own registered company.
👉 Internal Revenue Department: tax for the self-employed, returns and commercial tax (in Burmese)
Crypto, investments and pensions
How is crypto taxed in Myanmar? There are no tax rules for crypto-assets and we found no IRD guidance. A gain could be treated as a capital gain at 10%, or as other income on the 0% to 25% scale. Keep records of what you paid and received.
Capital gains: 10% of the gain on selling shares, property and other capital assets, with no reliefs. If the assets you sell in a year are worth MMK 10 million or less in total, no tax is due. The tax is paid in the currency you received.
Dividends: dividends from a Myanmar company that has paid its income tax are exempt. The exemption refers to tax paid under Myanmar's Income Tax Law, so foreign dividends and interest aren't covered, and a resident foreigner pays tax on them on the 0% to 25% scale as other income.
Rent: taxed separately at 10% after reliefs. Commercial tax of 5% applies once rent passes MMK 50 million a year.
Pensions: section 5 of the Income Tax Law exempts pensions, commuted pensions and gratuities. It doesn't limit this to Myanmar pensions, but the IRD hasn't published guidance on pensions from abroad, so ask before you rely on it.
We found no inheritance tax, gift tax or wealth tax in Myanmar.
👉 Internal Revenue Department: Income Tax Law, section 5 exemptions (in Burmese)
Social security
Employers in the sectors covered by the Social Security Law must register with the Social Security Board and register each worker within 10 days of hiring. The law doesn't exclude foreign employees. Three schemes are currently in operation, and the contributions are:
Health and social care: 2% from you and 2% from your employer, or 2.5% each if you were over 60 when first registered.
Employment injury: 1%, paid by your employer only.
Family assistance: no separate contribution.
Contributions are a percentage of your monthly wages. We couldn't confirm on an official page whether a monthly wage ceiling applies, or its amount, so ask your employer what's deducted. Your own contributions reduce your taxable income. If you're self-employed, cover is voluntary.
👉 Social Security Board: schemes and contribution rates (in Burmese)
👉 Social Security Board: the Social Security Rules, rule 55 contribution rates
Double tax treaties
Does Myanmar have double tax treaties? Yes, but only nine. The IRD lists agreements with the UK, Singapore, Thailand, India, Malaysia, South Korea, Vietnam, Laos and Belarus. There's no treaty with the United States, Australia or any EU country.
To claim treaty benefits, such as lower withholding tax on payments from Myanmar, you apply to the IRD with supporting documents.
👉 Internal Revenue Department: double tax agreements
Long stays: visas and the practical picture
Myanmar doesn't have a digital nomad visa. The Ministry of Immigration and Population issues two eVisas:
Business eVisa: US$70, for a stay of 70 days.
Tourist eVisa: US$50, for a stay of 28 days.
Foreigners living and working in Myanmar can apply online for a stay extension and re-entry visa, but only if they entered on a business visa. A director of a company registered with the Directorate of Investment and Company Administration has to request it for you, and you must stay in Myanmar until the visa stickers are issued.
Check the practical picture before you plan a move. The UK Foreign Office advises against all travel to large parts of Myanmar and against all but essential travel to others, and says the security situation may deteriorate at short notice. The gap between the Central Bank's reference rate and market trading rate also affects what your money is worth once you convert it.
👉 Ministry of Immigration and Population: eVisa types, fees and length of stay
👉 Ministry of Immigration and Population: eStay extension for business visa holders
👉 GOV.UK: foreign travel advice for Myanmar
Who is Myanmar good for?
How does Myanmar compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on the 2026-27 tax year and the all-in cost including compulsory contributions. They assume you're a resident foreigner with your pension and portfolio held abroad.
☑️ Who is Myanmar good for? Tax ratings for expats in 2026-27
Expat profile | Myanmar rating | Why |
|---|---|---|
Employees | Good | About 20% all-in on a US$100k salary as a resident: 19.95% income tax at the Central Bank reference rate of MMK 2,100 (MMK 210 million), plus 2% social security, which adds little if a monthly wage ceiling applies (we couldn't confirm one officially). At the market trading rate of MMK 3,660 it's about 22%. There's no special regime for people moving to Myanmar. |
Freelancers (self-employed) | Good | About 20% (19.95%) on US$100k of profit as a resident at the Central Bank reference rate, on the same 0% to 25% scale as salaries, and about 22% at the market trading rate. Commercial tax of 5% also applies to locally performed services once your revenue passes MMK 50 million a year. Social security is voluntary for the self-employed, and long stays need a business visa sponsored by a registered company. |
Retirees | Good | About 2.3% on a US$40k foreign pension plus US$20k of foreign investment income, if the pension is exempt. The Income Tax Law exempts pensions without limiting it to Myanmar pensions, but the IRD hasn't published guidance. If a foreign pension is taxed, the cost is about 17% (Moderate). We found no inheritance or wealth tax. |
Crypto gains | Moderate | Unclear. Myanmar has no tax rules for crypto-assets. A gain could be taxed as a capital gain at 10% or as other income on the 0% to 25% scale. |
Investment income | Good | About 11% on a US$1m foreign portfolio earning 4% income and 4% gains: income goes on the 0% to 25% scale after the basic relief, and gains are taxed at 10%. Dividends from Myanmar companies that have paid income tax are exempt. |
Digital nomad visa | Poor | There's no digital nomad visa. A business eVisa gives 70 days and a tourist eVisa 28 days. Longer stays need a stay extension requested by a director of a company registered in Myanmar. |
Filing and deadlines
Employees: your employer deducts tax from your salary and pays it to the IRD.
Self-employed and other income: you pay advance income tax every quarter and file an annual return within three months of the end of the income year, so by 30 June 2027 for 2026-27.
👉 Internal Revenue Department: returns, advance tax and refunds (in Burmese)
Frequently asked questions
When do I become tax resident in Myanmar?
As a foreigner, you're a resident foreigner if you live in Myanmar for at least 183 days in the income year, which runs from 1 April to 31 March. There's no home or ties test. With fewer than 183 days, you're a non-resident foreigner for that year.
What are the income tax rates in Myanmar for 2026-27?
Salary, professional and business income is taxed at 0% up to MMK 2 million, then 5%, 10%, 15% and 20%, and 25% above MMK 70 million, after reliefs. Salary of up to MMK 4.8 million a year isn't taxed. Rent is taxed at 10% and capital gains at 10%.
Does Myanmar tax foreign income?
Yes, if you're a resident foreigner. Your income from Myanmar and abroad is added together and taxed on the 0% to 25% scale. Non-resident foreigners are taxed only on Myanmar income, with no reliefs, and pay 22% on income other than salary.
Do foreigners pay social security in Myanmar?
The Social Security Law doesn't exclude foreign employees. Employees pay 2% of wages for health and social care, and employers pay 2% plus 1% for employment injury. Cover is voluntary for the self-employed.
Does Myanmar have a digital nomad visa?
No. The business eVisa costs US$70 for a 70-day stay and the tourist eVisa US$50 for 28 days. Longer stays need a stay extension for business visa holders, requested by a director of a company registered in Myanmar.
How many double tax treaties does Myanmar have?
Nine. The Internal Revenue Department lists treaties with the UK, Singapore, Thailand, India, Malaysia, South Korea, Vietnam, Laos and Belarus. There's no treaty with the United States.
Where to go next
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
