🇲🇲 Myanmar
East Asia & Pacific ·
6.0%
tax-to-GDP, central govt only (2019, World Bank)
1/11
enforcement powers assessed
Headline statutory rates
As stated in PwC Worldwide Tax Summaries’ territory overview (fetched 2026-08-20) — the wording is PwC’s; source.
| Tax | Headline rate as stated |
|---|---|
| Headline PIT rate | 25 |
| Headline CIT rate | 22 |
| Standard VAT rate | There is no VAT in Myanmar. The indirect tax in Myanmar is commercial tax, with the general rate of 5%. |
| Headline individual capital gains tax rate | 10 |
| Headline corporate capital gains tax rate | 10% for non-oil and gas sector; 40% to 50% for oil and gas sector |
| WHT rates (%) (Dividends/Interest/Royalties) | Resident: 0 / 0 / 10; Non-resident: 0 / 15* / 15 *0 for a Myanmar registered branch of a foreign company |
| Headline net wealth/worth tax rate | NA |
| Headline inheritance tax rate | NA |
| Headline gift tax rate | NA NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement) NP stands for Not Provided (i.e. the information is not currently provided in this chart) |
Enforcement powers
Citizenship-based taxation No — power absent
Myanmar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident nationals and foreigners are taxed on their worldwide income under the Myanmar Income Tax Act.”
Source: PwC Worldwide Tax Summaries — MyanmarProfessional / legal analysis · quote machine-verified 2026-08-25
Administration self-reported metrics (ISORA)
Reported by the administration itself to the IMF/OECD/CIAT/IOTA International Survey on Revenue Administration. 1 = yes, 0 = no for policy questions.
| Indicator | Year | Value |
|---|---|---|
| Population per FTE | 2019 | 10379.37814 |
| Labor force per FTE | 2019 | 4645.302093 |
| Corporate taxpayers per FTE in LTO/P | 2019 | 4.0625 |
| Active taxpayers on PIT register as percentage of Population | 2019 | 0.4871920512 |
| Active taxpayers on PIT register as percentage of Labor Force | 2019 | 1.08857302 |
| Closing stock of collectable arrears as percentage of closing stock of arrears | 2019 | 100 |
| CIT arrears as percentage of CIT collected | 2019 | 0.7192955455 |
| PIT arrears as percentage of PIT collected | 2019 | 2.894208527 |
| PAYE arrears as percentage of PIT collected | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - CIT | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - CIT | 2019 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - CIT | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled deemed acceptance - PIT | 2019 | 0 |
| Percentage of tax returns - Electronic, fully pre-filled confirmation required - PIT | 2019 | 0 |
| Percentage of tax returns - Electronic, partially pre-filled with income and/or expense information - PIT | 2019 | 0 |
| Additional assessments raised through all audits and verification actions as percentage of tax collections | 2019 | 1.528844523 |
| Audit hit rate | 2019 | 27.3381295 |
| On-time filing rate % - CIT | 2019 | 93.99893039 |
| On-time filing rate % - PIT | 2019 | 93.99973415 |
| On-time filing rate % - VAT | 2019 | — |
| On-time filing rate % - PAYE | 2019 | — |
| Administration pre-fills PIT returns or assessments | 2019 | 0 |
| Employers withholding taxes on behalf of salaried employees | 2019 | 1 |
| Percentage of payments received electronically-By number of payments | 2019 | — |
| Percentage of payments received electronically-By value of payments | 2019 | 5.02 |
| Cooperative compliance approach exists for -Large taxpayers | 2019 | 0 |
| Cooperative compliance approach exists for -HNWI taxpayers | 2019 | 0 |
| Cooperative compliance approach exists for -Other taxpayers | 2019 | 0 |