Myanmar — Commercial Tax (CT)
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Myanmar's general VAT rate is 5%, with other rates including 3% that can apply to certain transactions. The Commercial Tax (CT) is administered by the Companies Circle Tax Office in Naypyitaw.
Myanmar / Burma has a sales tax on goods that ranges from 5%-120%, and a flat 5% tax on services.
Myanmar is a member of the Association of Southeast Asian Nations trading bloc, which may affect international VAT collection and regulations.
Myanmar's consumption tax is called the Commercial Tax (CT), which was introduced in March 1990.
Large Taxpayers Office
Myanmar Rates for 2018
3% (development and sale of buildings)
Myanmar Commercial Tax number format
Businesses in Myanmar that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Companies Circle Tax Office, and will follow a certain format. The Commercial Tax number format is Changes yearly.
Myanmar Return periods
Businesses in Myanmar that are required to collect tax from consumers must file regular tax returns with the Companies Circle Tax Office in Naypyitaw. Myanmar's Return periods are:
Quarterly and yearly
- Annual revenue of MMK20,000,000 for supply of goods and services
- Distance selling
- Not applicable
- Intra-EU acquisitions
- Not applicable
Recovery of CT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Myanmar are required to collect taxes from the consumer.
Myanmar VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Myanmar VAT refund program, more info can be obtained from the Companies Circle Tax Office.
Myanmar Tax Sources & Citations
- EN: Myanmar Value Added Tax
- RU: НДС
- CN: 增值税
- Myanmar Companies Circle Tax Office (accessed 2018)
- Ernst & Young global VAT tax study, Myanmar (updated 2018)
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