4.1.  – Commercial tax is a turn-over tax levied on domestic and imported goods and services. 72 essential commodities are exempt with a progressive rate from 5% to 25% for everything else. 19 specific goods including cigarettes, fuel oil, liquor, pearls, jade and gems are taxed between 30-200%

4.2.  – All goods and services that go to the Government are liable to a 10% VAT rate. There’s also a 10% VAT rate on all hotel and restaurant services that must be shared among the employees.

4.3.  – In Myanmar, different Individual Income Tax rates apply for tax residents and non-residents. If a foreigner is working for an enterprise under the Union of Myanmar Foreign Investment Law, they are considered a resident. For salaries, tax residents have a progressive tax rate that runs from 3% to 30% for income over Kyat 500,001, and non-residents pay a flat tax rate 35% on their Myanmar income. For residents, professional income, business income, property income, and all income from other sources is taxed at progressive rates ranging from 5- 35%, and for non-residents, it’s taxed at 35%. Residents pay 10% capital gains tax and non-residents pay 40%.

4.4.  – All companies, foreign or local, are taxed on their total world income at a flat rate of 30%. Special tax exemptions may be granted.