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.
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.
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.
01.1Income tax
Personal income tax
0 → 25%
read moreClose
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%
01.2Tax 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?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.
02.1Investment income
Capital gains
10%
read moreClose
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
0%
read moreClose
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%
read moreClose
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%
02.2Wealth & estate
Wealth tax
NONE
read moreClose
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
read moreClose
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.
02.3Crypto
Crypto · tax regime
UNREGULATED
read moreClose
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
read moreClose
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
read moreClose
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?YES, BUT TAXED.
Corporate tax in Myanmar lands at a moderate22%, no IP-box to soften it. Standard accounting, VAT at n/a, the usual dose of paperwork. Nothing to celebrate, nothing to flee.
03.1Rates
Corporate tax
22%
read moreClose
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
read moreClose
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
03.2Regime & registry
IP Box · Patent Box
NONE
read moreClose
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
read moreClose
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
read moreClose
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
read moreClose
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)
03.3Incorporation 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?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.
04.1Substance & exemptions
Territorial · individuals
WORLDWIDE
read moreClose
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
read moreClose
Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
read moreClose
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
read moreClose
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
04.2Withholding tax · non-resident
WHT · dividends
0%
read moreClose
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%
read moreClose
Source et informations complémentairesnon-resident outbound
WHT · royalties
15%
read moreClose
Source et informations complémentairesnon-resident outbound
Tax-haven WHT
NONE
read moreClose
Source et informations complémentairesno punitive rate on record
04.3Treaty network
Treaties signed
0
read moreClose
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
—
read moreClose
Source et informations complémentairesin negotiation
Tax treaty network
origin · MM0%> 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
Easy to come and go?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.
05.1Exit & dual nationality
Exit tax
NONE
read moreClose
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
read moreClose
Source et informations complémentairesnaturalisation requires renouncing existing citizenship
05.2Citizenship paths
Residence
—
read moreClose
Source et informations complémentairesnot available
Marriage
—
read moreClose
Source et informations complémentairesnot available
Birth
—
read moreClose
Source et informations complémentairesnot available
Descent
—
read moreClose
Source et informations complémentairesnot available
Investment
—
read moreClose
Source et informations complémentairesnot available
Is your money watched?NO.
Foreign tax offices see next to nothing of what you do in Myanmar: it has signed few exchange frameworks.
But the corporate registries are public: your shareholdings and directorships are one search away for anyone curious. Invisible from abroad, on display at home.
Multilateral reporting frameworks
0/9 active
CRS
—
CARF
—
FATCA
—
MLI
—
BEPS
—
MAAC
—
GLOBAL FORUM
—
EOIR
—
CRYPTO TRAVEL RULE
—
Is it blacklisted?YES.
Myanmar sits on the FATF grey/black list, the one flag that chases a transaction around the planet.
Enhanced due diligence becomes mandatory for your counterparties everywhere, correspondent banking dries up, and some institutions slam the door outright.
No structuring cleverness offsets a FATF listing: the compliance cost is welded to the country's name.
Blacklist exposureListed by 1 authority
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
Do you feel free there?NO.
Press freedom in Myanmar is locked down (RSF rank #169). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.
Small mercy: crypto isn't formally banned.
08.1Press freedom
Press freedom · RSF index
169/180
read moreClose
De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 25 · ↑ 2 ranks year-on-year
Myanmar is unplugged from the global money grid: 1/11 of the services we track work here. No Stripe, no Amazon, and almost nothing around them either.
Whatever your plan is, the payment layer gets built from scratch, with local banks and local rules. Come for other reasons; connectivity isn't one of them.
Accept payments0/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money0/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO
Other jurisdictions worth comparing
Picked by similarity of strategic profile to Myanmar (Burma). No editorial ranking — neighbours in the same scoring space.
