30 October 2023

Effective 1 September 2023, healthcare providers who work in private health businesses in Myanmar on a freelance basis are subject to 2% withholding tax on their income. The Ministry of Planning and Finance Notification No. 63 of 2023 provides that the employer of such freelance healthcare providers must withhold 2% income tax and deposit the withheld amount in a competent tax authority bank account within 15 days of the withholding. Freelance healthcare professionals must file annual income tax returns. They are also able to claim a tax credit for income tax withheld during the year. 

Salaried healthcare professionals are not subject to the 2% withholding tax, but remain subject to withholding tax within a range of 0% - 25% depending on their salary.