Myanmar Taxation

Residents pay a progressive individual income tax of 3–30%.

The corporate tax rate is 30% with a 10% capital gains tax (40% for non-residents). Indirect taxes include a commercial tax on prescribed services, ranging from 5% to 30%, and on goods, ranging from 5% to 200%. There are also social security taxes, customs duties, royalties on natural resources, stamp tax, and property tax. The ratio of tax revenues to GDP is very low, estimated at between 2.3% to 3.6%, of which it is also estimated that 87% goes to the military.

Inheritance, land and tax records
Research use: Provides linking information for family relationships.

Record type: Wills, inventories, distribution of estates, property transfers.

Time Period: 1500-present.

Content: Names of individuals, their parents, children and grandchildren, dates, relationships, sometimes places of events, race, civil status, clan affiliations, land holders’ and renters’ names, taxes and rent paid, dates of land transfer, residence, land descriptions, fathers’ names and sometimes names of several generations of ancestors; date and mode of land acquisition (from a parent or grandparent, by dowry, or division).

Location: National Archives, local courts and municipal archives, The British Library in London.

Population coverage: 5%.

Reliability: Good.