Tax rates on specific goods such as cigarettes, tobacco, alcohol, and various types of wine have been increased in the Union Tax Law of 2025. The Union Tax Law of 2025, which came into effect on April 1, increased the price segment and tax rates on cigarettes, tobacco, alcohol, and wine compared to the Law of 2024.
The 2024 Union Tax Law set a tax of Ks.13 per cigarette for a pack of 20 cigarettes with a selling price of Ks.800 , Ks.26 per cigarette for a pack of 20 cigarettes with a selling price from Ks.801 to Ks.1,100 , and Ks.29 per cigarette for a pack of cigarettes over Ks.1,101 . The current 2025 Union Tax Law sets a tax of Ks.14 per cigarette for a pack of 20 cigarettes with a selling price of Ks.800, Ks. 26 per cigarette for a pack of 27 cigarettes with a selling price from Ks.801 to Ks.1,100 , and Ks.30 per cigarette for a pack of cigarettes over Ks.1,101 . The tax rate on cigarettes was set at 1 kyat per cigarette in 2024, and will be increased to Ks.2 per cigarette in 2025.
Similarly, the price segment for various types of alcohol, a type of specific goods, have been increased, with a minimum of more than Ks.20 per liter of various types of alcohol increased to a maximum of more than Ks.580 per liter according to the price segment.The price segments for various types of wine have also been increased, with a minimum of more than Ks.30 per liter of various types of wine increased to a maximum of more than Ks.620 per liter according to price segment. Among the specific goods, it is stated that the specific goods tax will not be imposed on tobacco, cigarettes, and cigars produced and sold domestically by the cooperative sector and the private sector if the annual sales revenue does not exceed Ks.200 million.
