The Myanmar tax year — 1 April to 31 March
Myanmar's tax year — the 12-month period over which PIT is assessed — runs from 1 April to 31 March. This is set in the Income Tax Law and reaffirmed each fiscal year in the Union Tax Law (currently the Union Tax Law 2025-2026). It is not the calendar year. Every figure on the annual return — gross salary, allowances, donations, reliefs — must reflect what was earned or paid between 1 April and 31 March. The annual personal return is due within 3 months of year-end (typically by 30 June).
Step 1 — Apply the 20% basic personal relief on tax-year totals
Convert any calendar-year payslip into the Myanmar tax-year period. Apply the 20% basic personal relief on the tax-year total (capped MMK 10,000,000/year).
| Salary earned 1 April – 31 March | (figure) |
| Less: 20% basic personal relief | − up to MMK 10,000,000 |
| Less: spouse / child / parent allowances | 0 in default case |
| Annual taxable income | = residual |
Step 2 — Apply the Union Tax Law 2025-2026 brackets
| Annual taxable income | Marginal rate |
|---|---|
| 1L – 20L (MMK 0 – 2,000,000) | 0% |
| 20L – 100L (MMK 2,000,000 – 10,000,000) | 5% |
| 100L – 300L (MMK 10,000,000 – 30,000,000) | 10% |
| 300L – 500L (MMK 30,000,000 – 50,000,000) | 15% |
| 500L – 700L (MMK 50,000,000 – 70,000,000) | 20% |
| 700L & above (MMK 70,000,000+) | 25% |
Calendar-year vs Myanmar tax-year:
| Period | Months | Used for |
|---|---|---|
| Myanmar tax year | 1 April – 31 March | PIT assessment, PAYE projections, IRD filings |
| Calendar year | 1 January – 31 December | Foreign-payslip aggregation, foreign tax certificates |
| Calendar quarter | Jan-Mar / Apr-Jun / Jul-Sep / Oct-Dec | Some sectoral reports, not PIT |
Worked illustration — an expat with foreign payslips Jan–Dec earning MMK 24,000,000 calendar-year. To file a Myanmar tax-year return, sum the months April – March equivalent: e.g. April–December earnings + January–March of the next year.
Step 3 — Convert to monthly compliance rhythm
- Tax-year start: 1 April — set monthly PAYE projections.
- Each month: file PAYE return + remit by 15th of next month.
- Tax-year end: 31 March — close the books.
- Annual filing: by 30 June for both employer reconciliation and employee personal return.
What about SSB and the true net salary?
SSB also reports on the Myanmar tax year for annual reconciliation. Monthly SSB contributions follow the calendar month but the year-end aggregation aligns with 31 March. SSB rates: 2% employee + 3% employer on the MMK 300,000/month wage base (employee max MMK 6,000/month, employer max MMK 9,000/month).
Employer takeaway
Operate every PIT figure on the Myanmar tax year (1 April – 31 March). Translate any calendar-year payroll data into this window before computing PAYE or filing the annual return. Remit monthly PAYE by the 15th of the following month, file the annual reconciliation by 30 June, and retain calculations for at least 7 years.
Common variations to watch for
- Calendar-year foreign HR systems — extract 12 months ending 31 March each year.
- Foreign-tax credits — match foreign certificate dates to the Myanmar tax year.
- Mid-year arrival expat — count days in the 1 April – 31 March window for the 183-day test. See expat PIT.
- 13th-month paid in December — assessable in the Myanmar tax year that includes December. See 13th-month tax.
- Bonus accrued in March, paid in May — assessable in the year of payment.
Common PIT mistakes to avoid
- Filing on calendar-year totals — IRD will reject.
- Confusing the corporate financial year with the tax year — they should match for tax purposes.
- Forgetting the 30 June deadline — interest applies. See penalties.
- Skipping the annual reconciliation — even with perfect monthly PAYE. See filing forms.
We publish practical, legally-grounded HR guidance for Myanmar employers. Each piece is reviewed by our compliance team against current MLIP and Labor Law requirements.