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Myanmar Tax Information

5% commercial tax

Commercial Tax is 5% on goods/services. No VAT system. Registration required for businesses.

Contractor Services to Invoice

  • Labor charges
  • Material costs
  • Equipment rental
  • Permit fees
  • Subcontractor work
  • Change orders
  • Warranty work

Invoice Requirements in Myanmar

Tax registration number
Business license
Client details
Commercial tax (5%)
Total in MMK

Payment Terms

Progress billing at milestones. Retain 5-10% until final inspection.

ငွေသား15 ရက်30 ရက်အကြွေး

Payment Methods in Myanmar

Bank TransferKBZPayWave MoneyCB PayCash

Contractor Invoice Tips

  • Break down materials and labor
  • Reference permits
  • Document change orders
  • Include lien waiver language
  • Track progress payments

Frequently Asked Questions

What tax rate applies to contractor invoices in Myanmar?

Myanmar has 5% commercial tax. Commercial Tax is 5% on goods/services. No VAT system. Registration required for businesses.

What payment methods are common for contractors in Myanmar?

Common payment methods in Myanmar include: Bank Transfer, KBZPay, Wave Money, CB Pay, Cash. Progress billing at milestones. Retain 5-10% until final inspection.

What should contractor invoices include in Myanmar?

Your invoice should include: Tax registration number, Business license, Client details, Commercial tax (5%). For contractor services specifically, also include: Labor charges, Material costs, Equipment rental.

How should contractors bill for projects?

Progress invoicing at milestones. Break down labor, materials, and subcontractor costs.

How do contractors handle material markup?

15-25% markup is standard. State policy in contracts.

Does Myanmar have VAT?

No, Myanmar uses Commercial Tax system instead of VAT. Standard rate is 5% on most goods and services, with some items at 8%, 15%, or 25% rates depending on category.