MM Commercial Tax (CT) Refund Calculator Myanmar [Burma] — Getting a Commercial Tax (CT) Refund

General VAT Rate Min. Refund Threshold Local Currency
5% (MMK)

Fully Digital VAT Refund

The VAT refund process in Myanmar [Burma] isn't digital, and requires paperwork.

Refund Kiosk Availability

There are no VAT refund kiosks currently available in Myanmar [Burma].

Cash VAT Refund

In Myanmar [Burma], VAT refunds cannot be provided in cash.

Credit Card VAT Refund

In Myanmar [Burma], VAT refunds cannot be processed as a credit card refund.

Myanmar [Burma]'s main 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, and applies to most purchases of goods within Myanmar [Burma]. A VAT refund may be available to visitors who qualify for VAT-free purchases in Myanmar [Burma].

Who qualifies for a Myanmar [Burma] VAT Refund?

The VAT tax is meant to tax consumption of good within Myanmar [Burma], not goods exported to a foreign country. Therefore, Myanmar [Burma] allows tourists and others who purchase goods within Myanmar [Burma] for export to receive a refund of any VAT taxes paid.

In order to qualify to request a VAT refund in Myanmar [Burma], you must make at least € Euros worth of qualifying purchases.

How is my Myanmar [Burma] VAT Refund Calculated?

Your total gross purchase amounts will be summed and rounded to the nearest . From this total, the total amount of VAT refund will be calculated, based on the 5% standard VAT rate in Myanmar [Burma]. For example:

€100 euros spent (incl. 5% VAT) = €95.00 base price + €5.00 VAT paid

In this example, you would receive an approximate tax refund amount of €5 on a total of €100 in purchases. As you can see, VAT refunds can be quite significant in Myanmar [Burma], especially if you're doing alot of shopping!

MM Commercial Tax (CT) Refund Application Myanmar [Burma] VAT Refund Application Process

1.) Make Tax-Free Qualifying Purchases

When you make a qualifying purchase in Myanmar [Burma], you will receive a Tax Free Form from the vendor that records the purchases you made and the amount you paid. You will receive a separate Tax Free Form for each purchase.

The Tax Free Form may be a government form, or it may be associated with a particular sales tax refund processing company (like Global Blue or Premier Tax Free, shown here). Note that processing companies will collect a percentage of your VAT refund as a fee!

Myanmar [Burma] does not require you to save the original purchase receipt, so the Tax Free Form is sufficient for applying for a VAT refund.

2.) Validate Your Tax-Free Forms

Your Tax-Free Forms must be export validated in order to be accepted for a tax refund. Validation confirms that the products have been exported from Myanmar [Burma], and will often be done in the airport as you leave the country.

You may be required to show your foreign passport, a plane ticket, and/or other proof that the goods you are buying VAT-free will be exported to a qualifying country. In Myanmar [Burma], export validation for VAT-free purchases is not carried out by customs, but may be managed by Myanmar [Burma]'s tax department or private companies.

3.) Receive Your VAT Tax Refund

Once you have validated your Tax Free Forms, you're ready to receive your VAT refund. If you used a refund processing company, you will be able to receive your refund by submitting the validated forms to a company refund desk at the airport, or via mail (most companies make pre-paid envelopes available for this purpose). If you did not use a processing company, follow the instructions on your tax free form to receive your refund.

  • EN: Myanmar [Burma] VAT Refund
  • RU: Возврат НДС
  • CN: 增值税退税

Learn More About Myanmar [Burma]'s VAT

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** This Document Provided By SalesTaxHandbook **