Myanmar (Burma)

Last update: 2026-05-25

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.

Personal income

0 → 25%

progressive

Corporate

22 → 22%

progressive

Capital gains

10%

flat

VAT (standard)

NONE

i 4.2 VERY LOW TAX

i 2 CRYPTO HAVEN

i 2 PRIVACY GRADE

i 2 EASY CITIZENSHIP

i 0.6 HOLDING

i 0 DIVIDEND PIPELINE

─ 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 Will Myanmar (Burma) protect your privacy? 07 Is Myanmar (Burma) itself a liability? 08 Will you feel free in Myanmar (Burma)?

01/08

Will Myanmar (Burma) tax what you earn?

●income tax ●tax residency ●territorial system

YES, A LOT. Myanmar (Burma) taxes personal income heavily (top marginal rate 25%), and its definition of tax residence is wide: prolonged stay, economic centre of gravity, the net closes. The classic combo of high rate and broad catchment. Leaving is rarely as simple as buying a plane ticket.

Personal income taxi

0 → 25%

progressive · 2 brackets

Income simulatori

Income

Tax due

Effective rate

all-in

Marginal rate

Tax residence testi

16/183 days

● 183-day rule

○ Economic interest

○ Family centre

● Habitual abode

● Extended-stay test

● Just one rule above is enough to make you tax-resident here.

02/08

Will Myanmar (Burma) tax what you own?

●capital gains ●wealth tax ●inheritance ●dividends ●interest

YES, BUT LIGHTLY. Myanmar (Burma) taxes capital gains lightly (10% at the top), with no annual wealth charge and no inheritance regime. A held portfolio compounds with minimal friction; the state only shows up at disposal.

Capital gainsi

10%

flat

Dividend taxi

flat

Interest incomei

25%

progressive

Wealth taxi

NONE

no annual wealth tax · no real-estate wealth tax · no net-worth assessment

Crypto · tax regimei

Regime

UNREGULATED

Fallback 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-cryptoi

TAXABLE

each swap counts as a disposal — gains realised at every trade

FATF travel rulei

NOT SIGNED

no information-sharing obligation on VASP transfers

Inheritance systemi

NONE

no 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.

03/08

Is it easy to run a company in Myanmar (Burma)?

●corporate tax ●criminal liability ●public registry ●VAT ●IP box

YES, BUT TAXED. Corporate tax in Myanmar (Burma) lands at a moderate 22% with no IP-box softening. Standard accounting, VAT at n/a, standard administrative weight. Nothing exotic in either direction.

Corporate taxi

22%

progressive

IP Box · Patent Boxi

NONE

no IP regime · IP income taxed under standard corporate rules

Misuse of corporate assetsi

NO CRIMINAL LIABILITY

Myanmar Companies Law (2017) Section 173; Penal Code Section 409

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 privacyi

PUBLIC PAYWALL

Myanmar Companies Online (MyCO)

Directors privacyi

PUBLIC PAYWALL

Myanmar Companies Online (MyCO)

Incorporation costi

Private Limited Company

Private Company Limited by Shares

Government Registration Fee (DICA Form A-1) USD 238

Professional Legal and Incorporation Services USD 1,288

Stamp Duty on Constitution and Share Capital USD 72

Total USD 1,598

VAT standard ratei

NONE

no general VAT · no consumption tax framework

04/08

Is Myanmar (Burma) good for your holding company?

●treaty network ●participation exemption ●withholding

NO. Myanmar (Burma) doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi

Individuals

WORLDWIDE

Corporates

WORLDWIDE

Individuals: worldwide income taxation regardless of source. Corporates: worldwide.

Participation exemptioni

NONE

no dividend participation exemption regime

CFC rulesi

NONE

no controlled foreign corporation regime · foreign-source corporate income out of scope

WHT · dividendsi

non-resident outbound

WHT · interest

15%

non-resident outbound

WHT · royalties

15%

non-resident outbound

Tax-haven WHT

—

no punitive rate on record

Treaties signedi

active

Treaties pending

—

in negotiation

Tax treaty networki

origin · MM 0% > 0% no treaty

⌖

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

05/08

What does it cost to come and go from Myanmar (Burma)?

●exit tax ●territorial system ●dual citizenship

SOME. Myanmar (Burma) taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi

NONE

no triggers active · residence change tax-free · no deemed-disposal mechanism

Dual citizenship

FORBIDDEN

naturalisation requires renouncing existing citizenship

Citizenship paths

○ Residence

○ Marriage

○ Birth

○ Descent

○ Investment

06/08

Will Myanmar (Burma) protect your privacy?

●info exchange ●corporate registries

YES. Myanmar (Burma) has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active

CRS

—

CARF

—

FATCA

—

MLI

—

BEPS

—

MAAC

—

GLOBAL FORUM

—

EOIR

—

CRYPTO-CARF

—

CRYPTO TRAVEL RULE

—

07/08

Is Myanmar (Burma) itself a liability?

●blacklists ●FATF standing

SOMEWHAT. Myanmar (Burma) is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.

Blacklist exposure Listed by 1 authority

FATF

grey / black list

non-cooperative list

FRANCE

ETNC list

SPAIN

tax-haven list

PORTUGAL

favourable regimes

BRAZIL

low-tax list

08/08

Will you feel free in Myanmar (Burma)?

●press freedom ●crypto ●CBDC ●EU

NO. Press freedom in Myanmar (Burma) is restricted (RSF rank #169). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi

169/180

score 25 · ↑ 2 ranks year-on-year

Central bank digital currencyi

Program	Status	Cross-border	Sources
Myanmar CBDC The Central Bank of Myanmar (CBM)	RESEARCH	—	announce →

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Myanmar (Burma). No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.

Algeria DZ → Puerto Rico PR → Liberia LR →

NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

Dominican Republic DO → Vietnam VN → Tunisia TN →

NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

Haiti HT → South Sudan SS → Syria SY →