🇲🇲 Resumen fiscal — Myanmar

Private Limited Company (Ltd)

The standard corporate income tax rate is 22%. Companies with MIC permits may receive tax holidays of 3–7 years depending on the zone and sector. Commercial tax (similar to VAT) is 5% on most goods and services, with higher rates on specific items (cigarettes, alcohol, gems). Withholding tax on dividends is 0% for resident shareholders. Withholding tax on payments to non-residents varies: 2.5% on interest, 15% on royalties, and 2.5% on payments for services. Capital gains tax is 10% on disposal of capital assets. The Special Economic Zone Law provides additional incentives including income tax exemptions of 5–7 years for developers and investors in designated SEZs (Thilawa, Dawei, Kyaukphyu).