The Union Taxation Law, 2025, effective 1 April 2025 to 31 March 2026, provides continuity for Myanmar’s corporate and individual taxpayers, with most major tax categories remaining unchanged. Corporate Income Tax (22%), Personal Income Tax, and Capital Gains Tax remain the same, while Commercial Tax continues at the general 5% rate with special sector-specific applications. The key updates focus on the Specific Goods Tax (SGT), with increased rates on cigarettes, cheroots, liquor, and wine.
View the full Union Taxation Law 2025 (PDF) below: