Myanmar (Burma)

MM MMKKs Burmese

Pros
Low corporate tax rates and significant opportunities for informal market operations.
Strategic geographic positioning between major Asian markets for future trade expansion.
Minimal regulatory enforcement in specific sectors allowing for high-risk entrepreneurial flexibility.

Cons
Extreme political instability and ongoing civil conflict threatening physical security and assets.
Systemic corruption and absence of a reliable legal framework for property rights protection.
Unreliable power supply and crumbling infrastructure limiting modern business scalability.

Long story short: Since the 2021 coup, Myanmar's junta barely bothers taxing you, it's too busy fighting a civil war. The real trap is the banking system: strict currency controls and a collapsing kyat make getting money out a nightmare.

Still, labor is dirt cheap, rents are next to nothing, and the food and scenery, from Bagan's temples to Inle Lake, are stunning.

Worth knowing: bribery greases every wheel, power cuts are routine, and while Yangon's wealthy quarters stay calm, the countryside is genuinely at war.

─ On this page

01 Will Myanmar (Burma) tax what you earn? 02 Will Myanmar (Burma) tax what you own? 03 Is it easy to run a company in Myanmar (Burma)? 04 Is Myanmar (Burma) good for your holding company? 05 What does it cost to come and go from Myanmar (Burma)? 06 Is your money watched in Myanmar (Burma)? 07 Is Myanmar (Burma) itself a liability? 08 Will you feel free in Myanmar (Burma)? 09 Is Myanmar (Burma) connected to the rest of the world?

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 25% at the top marginal rate in Myanmar, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax

Personal income tax

0 → 25%

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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.

Source et informations complémentairesprogressive · 2 brackets

Bracket (USD)	Rate
0 – 2,285	exempt
2,285 +	25%

01.2 Tax residence test

A single active rule is enough to make you tax-resident.

183-day rule

exists here

Economic interest

does not exist here

Family centre

does not exist here

Habitual abode

exists here

Extended-stay test

exists here

Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, BUT LIGHTLY.
Myanmar takes a light trim on capital gains (10% at the top), with no annual wealth levy and no inheritance regime.

Your portfolio compounds with barely any friction; the state only shows its face when you sell. And even then, politely.

02.1 Investment income

Capital gains

10%

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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.

Source et informations complémentairesflat

Dividend tax

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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.

Source et informations complémentairesflat

Interest income

25%

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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.

Source et informations complémentairesprogressive

Bracket (USD)	Rate
0 – 2,285	exempt
2,285 +	25%

02.2 Wealth & estate

Wealth tax

NONE

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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.

Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment

Inheritance system

NONE

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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.

Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.

02.3 Crypto

Crypto · tax regime

UNREGULATED

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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.

Source et informations complémentairesFallback rate: 25% · The Central Bank of Myanmar (CBM) officially banned the use and trading of cryptocurrencies in May 2020. While the shadow National Unity Government (NUG) has recognized Tether (USDT), the official State Administration Council (SAC) maintains the ban. No specific crypto tax laws exist; general income tax rates up to 25% apply to all income, though crypto activities carry significant legal risk of prosecution under the Anti-Money Laundering Law.

Crypto-to-crypto

TAXABLE

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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.

Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade

FATF travel rule

NOT SIGNED

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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.

Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES, BUT TAXED.
Corporate tax in Myanmar lands at a moderate 22%, no IP-box to soften it. Standard accounting, VAT at n/a, the usual dose of paperwork. Nothing to celebrate, nothing to flee.

03.1 Rates

Corporate tax

22%

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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.

Source et informations complémentairesprogressive

VAT standard rate

NONE

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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.

Source et informations complémentairesno general VAT · no consumption tax framework

03.2 Regime & registry

IP Box · Patent Box

NONE

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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.

Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules

Misuse of corporate assets

NO CRIMINAL

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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.

Source et informations complémentairesno criminal liability · Myanmar follows the common law tradition where the 'misuse of corporate assets' is primarily a civil matter. Section 173 of the Myanmar Companies Law 2017 explicitly states that a person who contravenes the core directors' duties (including the duty not to improperly use their position for personal gain under Section 171) 'does not commit an offence.' While the Penal Code (Section 409) criminalizes 'Criminal Breach of Trust,' it requires a 'dishonest' intent to cause wrongful loss; in a solvent company, the consent of the sole shareholder-director to their own use of funds generally negates this criminal element, as the company's 'mind' has authorized the transaction.

Shareholders privacy

PUBLIC PAYWALL

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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.

Source et informations complémentairesMyanmar Companies Online (MyCO)

Directors privacy

PUBLIC PAYWALL

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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.

Source et informations complémentairesMyanmar Companies Online (MyCO)

03.3 Incorporation cost

In this country, the most standard company form is called Private Company Limited by Shares (Private Limited Company). The costs below are for incorporating a company in its simplest form, for reference only.

Government Registration Fee (DICA Form A-1)

USD 238

Professional Legal and Incorporation Services

USD 1,285

Stamp Duty on Constitution and Share Capital

USD 71

Total

USD 1,595

A good fit for a holding?

Long story short: NO.
Myanmar has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions

Territorial · individuals

WORLDWIDE

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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.

Source et informations complémentairesworldwide income taxation regardless of source

Territorial · corporates

WORLDWIDE

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Source et informations complémentairesworldwide corporate taxation

Participation exemption

NONE

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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.

Source et informations complémentairesno dividend participation exemption regime

CFC rules

NONE

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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.

Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope

04.2 Withholding tax · non-resident

WHT · dividends

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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.

Source et informations complémentairesnon-resident outbound

WHT · interest

15%

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Source et informations complémentairesnon-resident outbound

WHT · royalties

15%

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Source et informations complémentairesnon-resident outbound

Tax-haven WHT

NONE

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Source et informations complémentairesno punitive rate on record

04.3 Treaty network

Treaties signed

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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.

Source et informations complémentairesactive

Treaties pending

—

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Source et informations complémentairesin negotiation

Tax treaty network

origin · MM 0% > 0% no treaty

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Inspect a country

Hover any country on the map to read its withholding-tax treaty with MM.

Country	Status	Dividends	Interest	Royalties

∅ // no treaties match

Easy to come and go?

Long story short: SOME.
Myanmar taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality

Exit tax

NONE

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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.

Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism

Dual citizenship

FORBIDDEN

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Source et informations complémentairesnaturalisation requires renouncing existing citizenship

05.2 Citizenship paths

Residence

—

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