Relief

According to the section 6 of income tax law, the following reliefs shall be  enjoyed-

• Basic relief (20 percent of total income, not exceeding 10 million kyats)
• For a parents who stays together (kyats 1,000,000 each)
• For a spouse only  (kyats 1,000,000)
• For a child(kyats 500,000 each)
• Premium for life insurance ( for taxpayer & spouse )
• Social security contribution  ( for taxpayer only )
• Individuals (Non-resident foreigners) shall not receive the above reliefs

             (section 24 ofthe Union Taxation Law 2018-2019)