{"id":6143,"date":"2020-12-18T08:43:00","date_gmt":"2020-12-18T08:43:00","guid":{"rendered":"https:\/\/qne.cloud\/mm\/?p=6143"},"modified":"2025-11-24T08:48:17","modified_gmt":"2025-11-24T08:48:17","slug":"personal-income-tax-calculation","status":"publish","type":"post","link":"https:\/\/qne.cloud\/mm\/personal-income-tax-calculation\/","title":{"rendered":"Personal Income Tax Calculation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6143\" class=\"elementor elementor-6143\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c2ab03 e-flex e-con-boxed e-con e-parent\" data-id=\"9c2ab03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-604d90a elementor-widget elementor-widget-heading\" data-id=\"604d90a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Personal Income Tax Calculation<\/h1>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8bfebe2 e-flex e-con-boxed e-con e-parent\" data-id=\"8bfebe2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9efb3e5 elementor-widget elementor-widget-heading\" data-id=\"9efb3e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Personal Income Tax calculation is required to pay income tax if a person earns more than MMK 4.8 million per year.  \n\nReliefs for income tax are following:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-689d22f elementor-widget elementor-widget-text-editor\" data-id=\"689d22f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Allowance for Parents: MMK 1,000,000 for Father and MMK 1,000,000 for Mother<\/li><li>Allowance for Child: MMK 500,000 for a child (under 18 years old)<\/li><li>Personal Relief: 20% (Maximum MMK 10 Million)<\/li><li>Spouse Allowance: MMK 1,000,000<\/li><li>if a person earns less than MMK 4.8 million per year, he\/she is not eligible to pay Personal Income Tax.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48c114d elementor-widget elementor-widget-image\" data-id=\"48c114d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"750\" height=\"341\" src=\"https:\/\/qne.cloud\/mm\/wp-content\/uploads\/sites\/10\/2025\/11\/Personal-Income-Tax.avif\" class=\"attachment-full size-full wp-image-6146\" alt=\"\" srcset=\"https:\/\/qne.cloud\/mm\/wp-content\/uploads\/sites\/10\/2025\/11\/Personal-Income-Tax.avif 750w, https:\/\/qne.cloud\/mm\/wp-content\/uploads\/sites\/10\/2025\/11\/Personal-Income-Tax-300x136.avif 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60185e6 elementor-widget elementor-widget-text-editor\" data-id=\"60185e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Image source: <a href=\"https:\/\/www.ird.gov.mm\/en\/page\/individual\/485\" target=\"_blank\" rel=\"noopener\">IRD<\/a><\/p><p><span style=\"color: #000000;\">Example for Personal Income Tax calculation, please see below;<\/span><\/p><p><span style=\"color: #000000;\">if you earn MMK 1,600,000 per month,\u00a0<\/span><span style=\"color: #000000;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/p><p><span style=\"color: #000000;\">Income for 12 month(s)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 19,200,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"color: #000000;\">Personal Relief\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 -3,840,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a020%\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"color: #000000;\">Parent Relief\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0-2,000,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02000000 for father and mother\u00a0<\/span><\/p><p><span style=\"color: #000000;\">Spouse Relief\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0-1,000,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Spouse Relief\u00a0\u00a0<\/span><\/p><p><span style=\"color: #000000;\">Child Relief\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 -1,000,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Allowance for two children\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"color: #000000;\">Social Security\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0-72,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"color: #000000;\">Total Relief\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0-7,912,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"color: #000000;\"><strong>Taxable Income\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 11,288,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Employee needs to pay PIT based on this\u00a0tax<\/strong><\/span><\/p><p><span style=\"color: #000000;\">Total Tax (MMK)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 843,200\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"color: #000000;\">Monthly Tax (MMK)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 70,267\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-50a3e57 e-flex e-con-boxed e-con e-parent\" data-id=\"50a3e57\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01a85b3 elementor-widget elementor-widget-heading\" data-id=\"01a85b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Details for Myanmar Personal Income Tax Calculation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7d261 elementor-widget elementor-widget-text-editor\" data-id=\"2c7d261\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000080;\">Description\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Rate\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0Taxable\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Tax Amount (MMK)<\/span><\/p><p><span style=\"color: #000080;\">Up to 2 Million\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 0%\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a02,000,000\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 0<\/span><\/p><p><span style=\"color: #000080;\">2 Million &#8211; 5 Million\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a05%\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a03,000,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0150,000<\/span><\/p><p><span style=\"color: #000080;\">5 Million &#8211; 10 Million\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 10%\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0 5,000,000\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 500,000<\/span><\/p><p><span style=\"color: #000080;\">10 Million &#8211; 20 Million\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 15%\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a01,288,000\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 193,200<\/span><\/p><p><span style=\"color: #000080;\">Total\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0843,200 (Yearly Tax)<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23478f9 elementor-widget elementor-widget-text-editor\" data-id=\"23478f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/qne.cloud\/mm\/qne-payroll-software\/\">QNE Cloud Payroll Software<\/a> can help you get all your payroll ready and able to print Payslip, SSB, Personal Income Tax and all other statutory reports and management reports! With QNE Cloud Payroll, handling payroll is no longer a nightmare but easy even with thousands of employees,\u00a0<a href=\"https:\/\/qne.cloud\/mm\/qne\/contact-us\/\">Contact Us<\/a>\u00a0now!o.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Personal Income Tax Calculation Personal Income Tax calculation is required to pay income tax if a person earns more than MMK 4.8 million per year. Reliefs for income tax are [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[44],"tags":[],"class_list":["post-6143","post","type-post","status-publish","format-standard","hentry","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/posts\/6143","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/comments?post=6143"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/posts\/6143\/revisions"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/media?parent=6143"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/categories?post=6143"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/mm\/wp-json\/wp\/v2\/tags?post=6143"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}