Myanmar capital gains tax calculator
Myanmar taxes every capital gain of an individual at a flat 10 percent: shares and securities, land and buildings, vehicles, gold and anything else the Union Taxation Law calls a capital asset. No tax is charged while the year's transfer value stays at or below MMK 10,000,000.
Work out the tax on a disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, totals the year's transfer value through the section 28 gate, nets the year's losses and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Internal Revenue Department and the Union Taxation Laws each record cites.
Current rules
The rates behind the number
The rate and the section 28 gate by income year
| Income year | Rate on the gain | No-tax gate (on the year's transfer value) |
|---|---|---|
| 2021-22 (1 Oct 2021 to 31 Mar 2022) | 10% | MMK 10,000,000 |
| 2022-23 | 10% | MMK 10,000,000 |
| 2023-24 | 10% | MMK 10,000,000 |
| 2024-25 | 10% | MMK 10,000,000 |
| 2025-26 | 10% | MMK 10,000,000 |
| 2026-27 | 10% | MMK 10,000,000 |
| 2027-28 (planning) | 10% carried forward | MMK 10,000,000 carried forward |
Rules and exemptions
| Rule | Value |
|---|---|
| Shares, bonds and securities, listed or unlisted | 10% of the gain |
| Land, buildings and rooms in buildings | 10% of the gain |
| Vehicles | 10% of the gain |
| Gold and any other capital asset | 10% of the gain |
| The section 28 gate | No income tax while the year's aggregate transfer value stays at or below MMK 10,000,000; past it, every positive gain of the year taxes, including the first MMK 10,000,000 |
| The gain | Consideration received less adjusted cost: original cost (or market value where applicable), plus allowed additions, less accumulated depreciation |
| Losses | Net only the same year's capital gains; offset no other income; carry nowhere |
| Holding periods | None: the rate never depends on how long the asset was held |
| Reliefs | Sections 6 and 6A personal reliefs never reduce a capital gain |
| Oil and gas companies | 40%, 45% or 50% by gain size under section 27(a); outside this calculator |
Tables show the source records as of 2026-09-30; each links back to the authority page above. The 2027-28 row applies the 2026 law because no 2027 Union Taxation Law has been enacted.
Questions
Myanmar capital gains questions
How much is capital gains tax in Myanmar?
A flat 10 percent of the capital gain, for an individual or an association of persons. The rate has stood in every Union Taxation Law from 2021 through 2026 and is the same for shares, land, buildings, vehicles, gold and every other capital asset, however long the asset was held.
When does a sale pay no capital gains tax?
When the year's aggregate transfer value, the gross price of everything sold, exchanged or transferred in the income year, does not exceed MMK 10,000,000, section 28 charges no income tax even though a gain arose. A disposal at or below its adjusted cost also produces no tax, and a loss offsets only the same year's capital gains.
How is the capital gain computed?
The consideration received less the adjusted cost. The IRD's Transaction Capital Gains Tax Return computes adjusted cost as the original cost or market value if applicable, plus allowed additions to the original cost, less accumulated depreciation for the current and prior years.
What is the capital gains tax rate in Myanmar?
Rate and base: section 27(b) of the 2026 Union Taxation Law (in force from 1 April 2026) repeats the individual capital gains charge at ten percent, in kyats or foreign currency, without deducting reliefs under sections 6 and 6A of the Income Tax Law; the tax is paid in the type of currency earned. The 2026-2027 Transaction Capital Gains Tax Return computes it the same way: 'Capital gains. Line 1 minus Line 2' then 'Net tax due. Multiply line 3 by 10%'. The capital gain is the consideration received less the adjusted cost (the form's Part B: original cost or market value if applicable, plus allowed additions, less accumulated depreciation). The 40/45/50 percent bands of section 27(a) apply only to oil and gas exploration and production companies and are outside this calculator. Sources: https://www.ird.gov.mm/storage/laws/69b973a71f983-၂၀၂၆ ခုနှစ်၊ ပြည်ထောင်စု၏အခွန်အကောက်ဥပဒေ.pdf; https://ird.gov.mm/storage/forms/6a27939958f2a-2026-2027_TransactionCG_04Jun2026_1023am.pdf.
Is there a threshold below which no capital gains tax is due?
Threshold: section 28 charges no income tax if the total value of one or more assets sold, exchanged or transferred by any other means within a year does not exceed 10 million kyats even though a capital gain arises. The gate sits on the year's aggregate transfer value, not on the gain; once the total passes MMK 10,000,000 the year's positive gains are fully taxable, including the first 10,000,000. The Burmese text prints the figure with a doubled zero glyph; the official English text of the identically worded 2024 law prints 10 million kyats, which fixes the figure at 10,000,000, carried as mmTransferThreshold 10000000. Source: https://www.ird.gov.mm/storage/laws/69b973a71f983-၂၀၂၆ ခုနှစ်၊ ပြည်ထောင်စု၏အခွန်အကောက်ဥပဒေ.pdf.
How do capital losses work in Myanmar?
Losses: a disposal at or below adjusted cost produces no tax: the 2026-2027 Transaction Capital Gains Tax Return computes the gain and instructs 'If zero or less, enter -0-; do not complete the rest of this form. You do not owe tax on net capital gains'. Losses net only against the same year's capital gains (the consolidated return totals every transaction of the year into one figure); a net loss offsets no other income and carries nowhere (the IRD income tax FAQ allows the section 20 three-year carryforward for other headings but excludes gains from capital assets). Same-year netting only, no carryforward. Sources: https://ird.gov.mm/storage/forms/6a27939958f2a-2026-2027_TransactionCG_04Jun2026_1023am.pdf; https://ird.gov.mm/index.php/tax-knowledge/faqs/income-tax.
What if the sale is in foreign currency?
Currency: gains arising in foreign currency are taxed in that currency and the tax is paid in the type of currency earned (section 27(b); the sentence in the 2024 law's official English applies identically). The IRD forms report amounts in kyats; no official conversion rate for a particular transaction is applied by this calculator, which states the currency-of-payment rule rather than computing it. Source: https://www.ird.gov.mm/storage/laws/69b973a71f983-၂၀၂၆ ခုနှစ်၊ ပြည်ထောင်စု၏အခွန်အကောက်ဥပဒေ.pdf.
What counts as a capital asset and how is the gain computed?
Assets and filing: the 2026-2027 Transaction Capital Gains Tax Return lists shares, bonds and similar instruments; land; building, plant, and equipment; and other assets, and defines a transfer as a sale, exchange or transfer by any other means; an inheritance, gift without consideration or donation is not treated as a transfer for the capital gains return (the form's Part D asks whether market value was substituted for an acquisition, for example a gift or inheritance, and the return is due 30 days from the date of sale for a transaction in the 1 April 2026 to 31 March 2027 financial year). A Consolidated Capital Gains Tax Return alternatively covers the income year within three months after 31 March; payment remains due within 30 days of each transaction. Source: https://ird.gov.mm/storage/forms/6a27939958f2a-2026-2027_TransactionCG_04Jun2026_1023am.pdf.
Which law applies to the 2026-27 income year?
This record covers the income year 1 April 2026 to 31 March 2027 under the 2026 Union Taxation Law, in force from 1 April 2026. The law is published in Burmese; its sections 27 and 28 match the 2024 English text word for word in structure, and the English 2026-2027 Transaction Capital Gains Tax Return applies the same 10 percent to the year's transactions. Sources: https://www.ird.gov.mm/storage/laws/69b973a71f983-၂၀၂၆ ခုနှစ်၊ ပြည်ထောင်စု၏အခွန်အကောက်ဥပဒေ.pdf; https://www.ird.gov.mm/laws/union-taxation-law.