The Internal Revenue Department has announced that Myanmar citizens living and working abroad will have to pay their income tax in the type of foreign currency they receive, and they will now have the right to deduct the amount of income tax they have paid according to the tax law of the relevant foreign country.

Since October 1, 2023, the Union's Taxation Law Amendment Act has been enacted, while the permission to the right to exempt Myanmar nationals living abroad who earn foreign currencies from paying income tax has been cancelled. 

Accordingly, the department announced a plan to collect income tax on the income of Myanmar nationals living abroad. .

The following points will show how income tax on a salary earned in foreign currency should be paid.

In order to find out the amount of income tax a Myanmar national living abroad has to pay, the tax payer can access the salary income tax calculation (citizen living abroad) via the menu link on the Internal Revenue Department's website.

The task of putting information into the system to pay income tax will be done by the relevant embassy staff or by the relevant revenue department staff. The information that needs to be entered into the system includes the name of the income tax payer, passport number, Citizenship Verification Card number, OWIC number or CDC/ SIRB number and address.

Income tax must be paid only in the type of foreign currency received. From the amount of income tax to be paid calculated in accordance with the description above, the amount of income tax paid under the tax law of the relevant foreign country will now be allowed to be offset.

Normally, income tax must be paid at the time of passport renewal at the Myanmar embassy in the relevant country. Those who do not want to be burdened with tax related to their salary income can pay monthly or quarterly or annually at the relevant embassy. If the payment is made after returning to Myanmar, it must be paid at the office of the relevant Township Internal Revenue Department.