How much is the spouse relief under Myanmar PIT?
Myanmar PIT grants a MMK 1,000,000 per year spouse allowance to resident taxpayers whose spouse has no income of their own. The allowance is deducted from gross salary alongside the 20% basic personal relief before the bracket rates apply. Only one spouse may claim it per household.
Step-by-step calculation
This walk-through assumes a Myanmar tax resident, married, with a non-working spouse and no children. The Myanmar tax year runs 1 April – 31 March. Spouse relief stacks on top of the 20% basic personal relief, both applied before the Union Tax Law 2025-2026 brackets.
Step 1 — Apply the 20% basic personal relief and spouse allowance
Resident taxpayers may claim a MMK 1,000,000/year spouse allowance when the spouse has no income of their own. Only one spouse per household claims it. Documentation — marriage certificate and a self-declaration that the spouse has no income — should be on file in case of IRD audit.
| Annual gross salary | MMK 12,000,000 |
| Less: 20% basic personal relief | − MMK 2,400,000 |
| Less: spouse allowance | − MMK 1,000,000 |
| Less: child allowance | 0 |
| Annual taxable income | MMK 8,600,000 |
Step 2 — Apply the Union Tax Law 2025-2026 brackets
1 Lakh (L) = MMK 100,000.
| Annual taxable income | Marginal rate |
|---|---|
| 1L – 20L (MMK 0 – 2,000,000) | 0% |
| 20L – 100L (MMK 2,000,000 – 10,000,000) | 5% |
| 100L – 300L (MMK 10,000,000 – 30,000,000) | 10% |
| 300L – 500L (MMK 30,000,000 – 50,000,000) | 15% |
| 500L – 700L (MMK 50,000,000 – 70,000,000) | 20% |
| 700L & above | 25% |
Applied to MMK 8,600,000 of taxable income:
| Band | Amount in band (MMK) | Rate | Tax (MMK) |
|---|---|---|---|
| First 2,000,000 | 2,000,000 | 0% | 0 |
| Next 6,600,000 | 6,600,000 | 5% | 330,000 |
| Annual PIT | MMK 330,000 | ||
Step 3 — Convert to monthly withholding
- Monthly PIT withheld: MMK 330,000 ÷ 12 = MMK 27,500/month
- Monthly gross salary: MMK 1,000,000
- Monthly PIT-only net: MMK 972,500
What about SSB and the true net salary?
Spouse relief affects PIT only — SSB is unrelated. Employees pay 2% SSB on wages capped at MMK 300,000/month (max MMK 6,000/month). Employers add 3% (max MMK 9,000/month).
| Monthly gross | MMK 1,000,000 |
| Less: PIT | − MMK 27,500 |
| Less: SSB (employee, capped) | − MMK 6,000 |
| Monthly take-home | MMK 966,500 |
Employer takeaway
Allow MMK 1,000,000/year spouse relief only when the employee provides a marriage certificate and a written declaration that the spouse has no income. Stack with the 20% basic relief, apply both before brackets. Remit PIT to IRD by the 15th of the following month, file annual reconciliation by 30 June (FY 1 April – 31 March), and retain documentation and payroll records for at least 7 years.
Common variations to watch for
- Spouse with any income — allowance disqualified, even if the spouse earns below the 0% band.
- Both spouses employed — neither claims spouse relief; both still get the 20% basic relief individually.
- Marriage during the year — relief typically applies for the full tax year of the marriage; documentation should be filed promptly.
- Children — combine with MMK 500,000 per child.
- Non-resident expats — no spouse relief available; flat 25% applies.
Common spouse-relief mistakes
- Both spouses claiming the allowance — only one taxpayer per household is eligible.
- No supporting documentation — IRD may disallow on audit. Retain marriage certificate and self-declaration.
- Ignoring spouse income — even small spouse income disqualifies the relief. See full calculation flow.
- Myanmar Income Tax Law (as amended) — spouse allowance, dependant reliefs
- Union Tax Law 2025-2026 — Section 5(a) (PIT brackets)
- Social Security Law 2012 — SSB 2%/3% rates and MMK 300,000 wage-base cap
Related questions
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