Belarus and Myanmar's first-ever bilateral income tax treaty entered into force on 15 July 2026. The treaty was signed on 28 November 2025.
The treaty covers, on the Belarus side, tax on income, tax on profits, and income tax on individuals. On the Myanmar side, it covers Myanmar income tax.
Where an entity (other than an individual) is treated as a resident of both contracting states, the competent authorities of the two countries will determine its residence for treaty purposes through mutual agreement.
Full treaty text and further technical detail are not reproduced in the available source. Practitioners with clients operating between the two jurisdictions should obtain the treaty directly from the relevant tax authorities to assess withholding rates, permanent establishment definitions, and other operative provisions.