What are all the property taxes and fees in Yangon?

Authored by the expert who managed and guided the team behind the Myanmar Property Pack

Yes, the analysis of Yangon's property market is included in our pack

Who is the author of this content?

BAMBOOROUTES

A team specialized in real estate investing in APAC countries (Japan, Thailand, Indonesia, Australia, etc.).

We are a team of financial experts, legal professionals, developers, and local real estate specialists dedicated to helping people like you avoid mistakes when investing in real estate in a foreign place, particularly in Yangon. If you'd like to learn more about us, you can check our presentation page.

How this content was created 🔎📝

At BambooRoutes, we explore the Myanmar real estate market every day. Our team doesn't just analyze data from a distance—we're actively engaging with local realtors, investors, and property managers in cities like Yangon and Mandalay. This hands-on approach allows us to gain a deep understanding of the market from the inside out.

These observations are originally based on what we've learned through these conversations and our observations. But it was not enough. To back them up, we also needed to rely on trusted resources

We prioritize accuracy and authority. Trends lacking solid data or expert validation were excluded.

Trustworthness is central to our work. Every source and citation is clearly listed, ensuring transparency. A writing AI-powered tool was used solely to refine readability and engagement.

To make the information accessible, our team designed custom infographics that clarify key points. We hope you will like them! All illustrations and media were created in-house and added manually.

What is the official property tax rate in Yangon, and how is it calculated?

Yangon property owners pay a combined annual property tax rate of 13%, consisting of an 8% general tax and 5% lighting tax.

The tax calculation is based on 3% of the land value as determined by the Yangon City Development Committee. This land value assessment considers several factors including the total land area, street classification where the property is located, and the type of building constructed on the land.

For example, if your land is valued at $100,000 by the YCDC, you pay the 13% tax rate on 3% of this amount ($3,000), resulting in an annual property tax of $390. The assessment methodology ensures that properties in prime locations with better street access and infrastructure pay proportionally higher taxes.

As of September 2025, this tax structure remains the standard approach for residential property taxation in Yangon, with payments typically due annually or semi-annually depending on the township requirements.

Are there separate tax rates for residential, commercial, and vacant land properties?

Yes, Yangon applies different tax calculation methods for residential, commercial, and vacant land properties, though the base rate remains consistent.

Property Type	Tax Calculation Base	Tax Rate Applied
Residential Properties	3% of land value	13% (8% general + 5% lighting)
Commercial/Industrial Properties	3% land value + 6% building value + 6% equipment value	13% (8% general + 5% lighting)
Vacant or Unused Land	2% of market price per square foot	Annual direct calculation
Factories and Workshops	3% land value + 6% building value + 6% equipment value	13% (8% general + 5% lighting)
Mixed-Use Properties	Calculated based on primary use designation	13% (8% general + 5% lighting)

What are the annual municipal fees charged by the Yangon City Development Committee?

The Yangon City Development Committee includes general municipal services within the standard property tax structure rather than charging separate annual municipal fees.

Most municipal services including general administration, lighting infrastructure, and basic city services are covered through the 13% property tax rate mentioned earlier. This integrated approach means property owners don't receive separate bills for municipal services beyond the standard property tax assessment.

However, specific services like garbage collection, water supply, and sanitation are charged separately on a monthly basis. These service-specific fees vary by location and usage but are distinct from the annual property tax calculation.

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Are there specific garbage collection or sanitation fees for property owners?

Yangon property owners pay separate monthly garbage collection and sanitation fees based on their property type and waste volume.

Residential households typically pay between 300 to 900 kyats per month (approximately $0.20 to $0.60 USD) for garbage collection services. The fee variation depends on the volume of waste generated and the specific location within Yangon, with more central areas sometimes charging higher rates.

Commercial enterprises face significantly higher garbage collection fees, ranging from 20,000 to 150,000 kyats per month depending on the volume of waste produced by their business operations. Restaurants, retail stores, and offices generating substantial waste pay toward the higher end of this range.

These fees are collected by township offices and municipal committees, with payments typically due monthly or bi-annually alongside other municipal charges. The collection system varies by township, so property owners should verify specific payment schedules with their local municipal office.

How much are the registration fees when purchasing a property in Yangon?

Property registration fees in Yangon typically amount to several hundred US dollars, though the exact amount varies by property value and location.

The registration process involves multiple government offices and requires various documentation fees, translation costs, and administrative charges. These fees are generally calculated as a modest percentage of the property value, but minimum fees apply regardless of the property price.

Foreign buyers may face additional documentation requirements that can increase registration costs slightly. The process includes land office registration, municipal approval, and various certificate fees that accumulate during the ownership transfer process.

As of September 2025, property buyers should budget for registration fees as part of their transaction costs, typically paid directly to the relevant government offices during the property transfer process.

Is there a stamp duty to be paid on property transactions, and what is the percentage?

Yangon property transactions require stamp duty payments ranging from 2% to 4% of the purchase price, with additional rates applying in certain circumstances.

The standard stamp duty for property sales is 2-4% of the transaction amount, with an additional 2% potentially applying to certain land purchases, bringing the total to 4% in some cases. The exact rate depends on the property type, location, and transaction structure.

Foreign buyers face higher stamp duty rates, with condominium purchases in central Yangon areas subject to up to 7% stamp duty when combining central and local government rates. This higher rate reflects additional regulatory requirements for foreign property ownership.

Stamp duty is paid during the property transfer process and represents one of the most significant transaction costs for property buyers in Yangon. The duty is calculated on the declared purchase price and must be paid before ownership transfer can be completed.

Are there transfer fees or charges when the ownership of a property changes hands?

Transfer fees in Yangon are typically incorporated within the stamp duty and registration costs rather than being charged as separate line items.

For most residential property transactions, the primary transfer-related charges are the stamp duty and registration fee mentioned in previous sections. These combined costs effectively serve as the transfer fee structure in Myanmar's property market.

Mortgage registration incurs an additional fee of 0.5% of the loan amount when buyers use financing to purchase their property. This fee is paid to register the mortgage with the appropriate authorities and secure the lender's interest in the property.

Property buyers should expect transfer-related costs to total 3-6% of the purchase price when combining stamp duty, registration fees, and mortgage registration where applicable.

What are the typical notary or legal service fees involved in property transactions?

Legal service fees for Yangon property transactions typically range from $1,000 to $3,000, depending on the complexity of the transaction and required documentation.

These fees cover essential services including due diligence investigations, document verification, contract preparation, and legal representation during the transfer process. More complex transactions involving foreign buyers or commercial properties tend toward the higher end of this fee range.

Additional notary charges, translation services, and comprehensive due diligence can add another 5-10% to the total property purchase price in transaction costs. These services are particularly important for foreign investors who need extensive documentation translation and legal compliance verification.

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Are there annual maintenance or community fees for properties in condominiums or gated communities?

Condominium and gated community properties in Yangon charge monthly maintenance fees that vary significantly based on the development's amenities and management standards.

Mid-range condominium developments typically charge maintenance fees starting around 1.4 million kyats per month (approximately $670 USD) in newer buildings. These fees cover building maintenance, security, common area cleaning, and basic facility management.

Premium gated expatriate communities charge substantially higher monthly fees ranging from $4,000 to $5,000 USD per month. These communities offer extensive amenities including swimming pools, fitness centers, 24-hour security, landscaping, and concierge services that justify the higher costs.

The fee structure depends on the property size, building age, and amenity level provided by the development. Older buildings or those with fewer amenities typically charge lower monthly fees, while luxury developments with comprehensive facilities command premium rates.

Do foreign property buyers or leaseholders face additional taxes or surcharges?

Foreign property buyers and leaseholders in Yangon face several additional tax obligations beyond those applied to domestic buyers.

Non-resident foreigners pay a 10% tax on rental income generated from their Yangon properties, which applies to both short-term and long-term rental arrangements. This tax is collected annually and represents a significant ongoing cost for foreign investors.

Upon property sale, foreign owners are subject to a 10% capital gains tax on the profit realized from the transaction. This tax applies to the difference between the purchase price and sale price, reducing the net returns for foreign property investors.

Stamp duty rates for foreign buyers are generally similar to domestic rates but can be higher in specific situations, particularly for condominium purchases where combined rates can reach 7% instead of the standard 2-4% rate applied to local buyers.

Are there penalties or late fees if property taxes or municipal fees are not paid on time?

Late payment of property taxes and municipal fees in Yangon results in significant penalties that increase the longer payments remain outstanding.

The standard late payment penalty is 10% of the unpaid tax amount, applied immediately when payments exceed their due date. Additional monthly penalties of 1% per month or administrative fines of approximately 100,000 kyats (around $48 USD) may also apply depending on the specific tax type and duration of delay.

For commercial lease registrations and market stall rentals, late payments can result in more severe consequences including termination of rental agreements if fees remain unpaid by the end of March following the due date.

Property owners should prioritize timely payment of all property-related taxes and fees to avoid these escalating penalties that can significantly increase the total cost of property ownership in Yangon.

Can property owners expect any exemptions, discounts, or relief programs that reduce these taxes and fees?

Yangon offers limited exemptions and relief programs for property taxes and fees, with most standard property transactions subject to full tax rates.

1. **Low-value property exemptions** - Occasionally available for properties below certain value thresholds2. **Social housing relief** - Limited programs for qualifying affordable housing developments 3. **Disaster relief exemptions** - Temporary tax holidays following natural disasters or emergencies4. **Early payment discounts** - Some municipal charges offer reduced rates for advance payment5. **Rental property deductions** - Building repair costs and general expenses can be deducted for rental properties

Property owners can apply for relief allowances or deductions based on property conditions, residency status, or specific property uses. These applications are reviewed case-by-case and are not automatically granted.

Some township offices offer reduced municipal charges for early payment or specific payment methods, though these programs vary significantly by location and are not consistently available across all areas of Yangon.

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Conclusion

This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.

Sources

1. Lincoln Myanmar - Property Tax Primer
2. Myanmar Government - Property Tax Guidelines
3. ASEAN Treasury - Myanmar Property Tax Overview
4. Global Property Guide - Myanmar Taxes and Costs
5. PCA - Solid Waste Management in Myanmar
6. YCDC - Facts about Yangon City Development Committee
7. BambooRoutes - Myanmar Real Estate for Foreigners
8. Multilaw - Myanmar Real Estate Guide