Union Tax Law 2026
(National Defence and Security Council Law 18/2026)
13th Waning of Taboung 1387 ME
15 March 2026
Chapter I
Title, Date of Effectiveness, and Definitions
1. (a) This law shall be called the Union Tax Law 2026.
(b) This law shall come into effect, starting from 1 April 2026.
2. The following terms used in this law shall have the meanings ascribed to them below: –
(a) Taxes and levies mean the taxes, revenues, duties, licence fees, permit fees, and fines collected by the Union Government for the Union under this law.
(b) Law means the laws enacted concerning the taxes and levies collected by the Union Government for the Union.
(c) Relevant Ministry means the Union Government ministries and the Nay Pyi Taw Council responsible for collecting taxes and levies on behalf of the Union Government.
(d) Budget Law means the Union Budget Law and Supplementary Appropriation Law issued annually.
(e) Tariff means the rates set by the Union Government for the collection of taxes and levies for the Union.
Chapter II
Tax Assessment for Collection
3. The Union’s tax income under the Union Budget Law shall constitute the original assessment for the collection of the Union’s taxes and levies for the relevant financial year as specified in Schedule (1) of this law.
Chapter III
Setting tariffs and reporting
4. The relevant ministry shall collect the taxes and levies specified in this law in accordance with the tariffs provided in this law.
5. If the Union Government wishes to amend, supplement, or replace the tariffs in this law, it must submit them to the Pyidaungsu Hluttaw for discussion and approval.
6. (a) The relevant ministry shall submit, every quarter, the collection status of the Union’s taxes and levies based on the original assessment specified in Schedule (1) of this law to the Department of Budget.
(b)The Department of Budget shall compile the collection reports submitted by the relevant ministries and, with analysis, submit quarterly reports through the Ministry of Finance and Revenue to the Union Government.
7. The Union Government shall submit a report every six months to the Pyidaungsu Hluttaw on the collection status of the Union’s taxes and levies based on the original assessment specified in Schedule (1) of this law.
Chapter IV
Responsibilities and Authority of the relevant Ministry
8. The relevant ministry shall be responsible for supervising and ensuring the collection of the Union’s taxes and levies according to the original assessment specified in Schedule (1) of this law.
9. In relation to special goods taxes, commercial taxes, income taxes, and gemstone taxes under this law, the relevant ministry may issue notifications, orders, directives, and procedural guidelines as necessary to ensure a clear understanding and compliance, without altering their original meaning.
10. The relevant ministry may obtain the necessary information and support to ensure that taxpayers make payments in accordance with the law from the President’s Office, the Union Government, the Pyidaungsu Hluttaw, the Pyithu Hluttaw, the Amyotha Hluttaw, the Supreme Court of the Union, the Constitutional Tribunal of the Union, the Union Election Commission, Union ministries, the Union Attorney-General, the Union Auditor-General, the Union Civil Service Board, the Nay Pyi Taw Council, the Central Bank of Myanmar, the governments of Regions or States, Self-Administered Zone or Division Leading Bodies.
Chapter V
Special Goods Tax
11. According to Section 6 of the Special Goods Tax Law, the types of special goods subject to tax and their corresponding tariffs are as follows: –
Types of Special Goods and Tariffs
(a)Concerning special goods, the special goods tax shall be imposed according to the following tariffs:
(1)For domestically produced special goods subject to tax based on their value, the tax shall be calculated based on the estimated selling price determined by the factory, workshop, or department sales value, or by the Director-General of the Internal Revenue Department and the Management Committee of the Internal Revenue Department, using the market price as a basis; the tax may also be applied to whichever of these two values is higher.
(2)For special goods not assigned a value-based tariff, if they are produced and sold domestically, the tax shall be applied based on the value determined by the Management Committee of the Internal Revenue Department.
Exception: For domestically produced special goods to compete in the domestic market with imported special goods, the Management Committee of the Internal Revenue Department shall ensure that the value determined for domestic goods corresponds with the customs arrival value set for imported goods of the same type.
(3)For goods imported into the country, the tax shall be calculated based
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