Capital Gains
- Best Rates10%
- Domestic Rates 10%
- Treaty Rates-
- EU Rates-
Domestic
Capital gains tax is due at the rate of 10% on gains from the sale of assets, provided the value of the asset exceeds MMK 10 million.
Dividend
- Best Rates0%
- Domestic Rates 0%
- Treaty Rates-
- EU Rates-
Domestic
There is no withholding tax on dividends paid by Myanmar resident entities to non-residents.
Interest
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on interest paid by Myanmar resident entities to non-residents, subject to certain exceptions.
Royalty - Copyright
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on royalties paid to non-residents.
Royalty - Patent
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on royalties paid to non-residents.
Royalty - Trademark
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on royalties paid to non-residents.
Sales
- Best Rates0%
- Domestic Rates 0%
- Treaty Rates-
- EU Rates-
Service - Management
- Best Rates2.5%
- Domestic Rates 2.5%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 2.5% on service management fees paid to non-residents.
Service - Technical
- Best Rates2.5%
- Domestic Rates 2.5%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 2.5% on service technical fees paid to non-residents.