MM Commercial Tax (CT) Rates Myanmar — Commercial Tax (CT)

General VAT Rate Other Rates Local Currency
5% 3% (MMK)

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 2024

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.

MM Commercial Tax (CT) Rates Myanmar Tax Sources & Citations

  • EN: Myanmar Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Myanmar's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Myanmar tax information on this page is incorrect or out of date.
  1. Myanmar Companies Circle Tax Office (1)
  2. Ernst & Young global VAT tax study, Myanmar (updated 2024)

  3. ← Back to World VAT Rates
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