Myanmar

South-Eastern Asia · MM · 8 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• domiciled in Myanmar (for individuals)
• principal place of abode in Myanmar
• reside in Myanmar for at least 183 days during the income year (foreigners)

Tax residency can be broken by leaving Myanmar and ceasing to be domiciled there or to have a principal place of abode and, for foreigners, by staying under 183 days; however, Myanmar now also taxes non-resident citizens on foreign salary and certain other foreign income, which makes fully escaping Myanmar tax on worldwide income difficult for its nationals.

Source: PwC summary of Myanmar tax law / Myanmar Income Tax Law and Union Tax Law 2023

Tax treaty network (10)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.