|Standard Rate||Reduced Rate||Other Rates|
|5%||1%, 3%||8%, zero-rated (0%) and exempt|
There are basically 4 VAT rates in Myanmar:
- Standard VAT rate is 5%
- Reduced VAT rate are 1%, 3%%
- Other VAT rate is 8%
For more information about (recent) rate change developments in Myanmar, please click HERE.
Standard rate: 5%
This rate applies for all transactions that take place in Myanmar, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Reduced rate: 1%, 3%%
Examples of goods and services taxable at 3%
Examples of goods and services taxable at 1%
- Gold jewelry
Zero rate (0%)
Examples of goods and services taxable at 0%, with the right to deduct VAT
However, the export of certain items, such as crude oil (5% CT) and electric power (8% CT), is subject to CT upon export.
Other VAT rate: 8%
Examples of goods and services taxable at 8%
- Export of electricity
Exempt from VAT
Examples of exempt supplies of goods and services, without the rightto deduct VAT
- Basic Food
- Agriculture and livestock
- Education, office and school supplies of goods and services
- Health care products & services
- Religious. culture and social welfare
- Transportation-related equipment, goods & services
- Goods related to manufacturing and production
- Solar panels, solar chargers and inverters• Health care services (excluding cosmetic surgery)
- Financial services
- Social welfare, relief and resettlement services
- Industry and electricity services
- Airline transportation services
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on October 18, 2021.