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Myanmar
Asia
Lucky Nomads World Index
48.91 / 100
Global rank
#221
Corporate tax
22%
Personal tax
25%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.0 / 10
- Affordability Index8.3 / 10
- Entry Ease Index3.3 / 10
- Tax Freedom Index6.4 / 10
- WiFi Index6.0 / 10
- Admin Ease Index3.1 / 10
- Healthcare Index6.2 / 10
- City Comfort Index5.4 / 10
- WeatherComfort Index5.4 / 10
- Banking Index2.3 / 10
- GeoStability Index1.2 / 10
- Justice & Order Index2.5 / 10
- Quality of Life Index5.8 / 10
- Open Society Index2.8 / 10
- Flight Index2.1 / 10
- Environmental Quality Index5.5 / 10
- English Index4.1 / 10
- Wealth Protection Index6.3 / 10
- AI Access Index1.6 / 10
- Economic Openness Index4.3 / 10
- Market Depth Index6.3 / 10
- ClimateShield Index5.4 / 10
Country snapshot
- Capital
- Naypyidaw
- Population (approx.)
- 54,000,000
- Area (km²)
- 676,578 km²
- Currency code (ISO 4217)
- MMK
- Currency name
- Myanmar kyat
- Main airport IATA code
- RGN
- Airport name
- Yangon International Airport
General facts
- Minimum monthly cost
- From $816/month
- Main languages
- Burmese
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .mm
- Phone calling code
- +95
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 22%HighWorldwide
- Marginal PIT (personal income tax)
- 25%ModerateWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies are taxed on worldwide income while non-resident companies, foreign branches and MIC-registered companies are taxed only on Myanmar-source income (Income Tax Law as amended). Source rules are statutory rather than treaty-based, with capital assets and income deemed sourced within Myanmar broadly defined. No formal Permanent Establishment definition under the Income Tax Act.
Flat 22 percent CIT under Union Taxation Law 2024 for both resident companies (Myanmar Companies Law 2017 incorporation) and non-resident foreign branches. MIC-approved investments may receive 3, 5 or 7-year exemptions depending on Zone 1, 2 or 3 designation. SEZ Free Zone investors enjoy 7+5+5 holidays, SEZ Promotion Zone investors 5+5+5, SEZ Developers 8+5+5.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Resident citizens and resident foreigners (183-day test) taxed on worldwide income under the Myanmar Income Tax Act. Non-resident citizens taxed on foreign salary income since the Amended Union Taxation Law of 1 October 2023 with foreign tax credit available. MIC-approved company employees may be taxed at resident rates regardless of presence under MIL 2016 Section 78.
Progressive PIT from 1 to 25 percent for resident citizens, resident foreigners and non-resident foreigners on salary, with top bracket reached above annual chargeable income. Resident foreigners receive personal tax relief allowances starting at . Non-resident foreigners pay flat 25 percent on Other income. Capital gains flat 10 percent for all residency profiles.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Myanmar Investment Law Tax Incentives (MIC Permit and MIC Endorsement)
AvailableCorporate income tax incentives granted by the Myanmar Investment Commission (MIC) under the Myanmar Investment Law 2016.
Myanmar Special Economic Zone Developer Incentives
AvailableTax incentives for entities approved as SEZ Developers under the Myanmar SEZ Law 2014.
Myanmar Special Economic Zone Investor Incentives (Free Zone and Promotion Zone)
AvailableTax incentives for businesses operating as investors in a Myanmar Special Economic Zone under the SEZ Law 2014.
For individuals
Foreign Employee of MIC-Approved Company Taxed at Resident Citizen Rates
AvailableForeigners employed by a Myanmar-registered company holding a Myanmar Investment Commission (MIC) Permit or Endorsement under the Myanmar Investment…
You either qualify for Myanmar's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Myanmar. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Myanmar lists several residency and mobility routes across business founder routes, work (employer sponsored), talent (outstanding), and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Business founder routes
2 programmesFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Business Visa with Stay Permit and Foreigner Registration Certificate (FRC)
- Available
Permanent Residence for Foreigners (Investor Route)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Employment Visa with Stay Permit and Foreigner Registration Certificate (FRC)
Talent (outstanding)
1 programmeOutstanding achievement or high-calibre talent categories.
- Available
Permanent Residence for Foreigners (Expert and Former Myanmar National Route)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Permanent Residence for Foreigners (Family Route, Spouse and Children of Myanmar Citizens)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Myanmar.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.3 / 10Very affordable cost of living
- Tax Freedom Index6.4 / 10Moderate tax burden for residents
- Wealth Protection Index6.3 / 10Moderate wealth protection index
Weakest dimensions
- GeoStability Index1.2 / 10
- AI Access Index1.6 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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