DoubleTaxationTaxes on salary: Myanmar (Burma) preliminary data
How much income tax and social contributions are paid on a salary in Myanmar (Burma), what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | MMK 147,684,600 ≈ €60,000 |
|---|---|
| Income tax | MMK 26,303,150 ≈ €10,686 |
| Employee contributions | MMK 72,000 ≈ €29 |
| Take-home pay | MMK 121,309,450 ≈ €49,285 |
| Employer contributions and payroll taxes | MMK 108,000 ≈ €44 |
| Employer's labour cost | MMK 147,792,600 ≈ €60,044 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 MMK 73,842,300 | €60,000 MMK 147,684,600 | €120,000 MMK 295,369,200 |
|---|---|---|---|
| Sole proprietor | MMK 8,691,614 13.1 % | MMK 25,129,035 18.9 % | MMK 58,358,070 22.0 % |
| Company | MMK 14,620,775 22.0 % | MMK 29,241,551 22.0 % | MMK 58,483,102 22.0 % |
Special tax regimes
Income tax exemption for newly established manufacturing-based SMEs
For the self-employed · rate 0.0 %
Who: Newly established small and medium manufacturing (industry-based) businesses.
Net profit up to MMK 10 million a year is exempt from income tax for three consecutive years starting with the first year of business; only profit above that is taxed.
Legal basis: Union Taxation Law 2025 (as described by the Internal Revenue Department)
Tax residence
The tax residence check does not cover Myanmar (Burma) yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 2461.41 MMK (Central Bank of Myanmar — reference exchange rate (no rates published 1-2 Jan 2026; 31 Dec 2025 and 5 Jan 2026 are both 2,100.00). Market rates differ widely from the reference rate, 2025-12-31) ↗
Sources
- Internal Revenue Department — Individuals (salary income tax rates, reliefs, exemptions; Union Taxation Law 2025)
- Internal Revenue Department — Companies (income tax 22%)
- Internal Revenue Department — Self-employed (reliefs, SME exemption)
- Central Bank of Myanmar — reference exchange rate API (31 Dec 2025)
- US SSA — Social Security Programs Throughout the World: Asia and the Pacific, 2018 — Burma (Myanmar)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.