VATupdate

VAT rates in Myanmar

Quick overview

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%

Recent developments

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%

  • Buildings

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

  • Exports

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
  • Defense
  • Gold
  • 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.

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