- No specific goods tax is charged on export goods except the five kinds of specific goods.
- No specific goods tax is charged on specific goods such as tobacco, cheroot and cigar if the annual turnover of each specific goods does not exceed Kyat 20 million. (Section 12 of the Union Tax Law, 2018-2019)
- No commercial tax is charged if the annual sale proceeds of production and trading or receipts from service does not exceed 50 million. (Section 15 of the Union Tax Law, 2018-2019) Commercial tax is charged on the total turnover exceeding 50 million.
- No commercial tax is charged on domestic production, importation and trading of 42 kinds of goods mentioned in section 14(a) of the Union Tax Law, 2018-2019.
- No commercial tax is charged on rendering of 31 kinds of services mentioned in section 14(d) of the Union Tax Law, 2018-2019.
- Commercial tax is charged at 0% on exportation of all goods other than electricity and crude oil. (Section 17 of the Union Tax Law, 2018-2019)
- In the case of companies engaged in small and medium-sized enterprises which are newly established and based on industry, annual net income of up to kyat 10 million is exempt from income tax for three consecutive years including the year of commencement. Income tax is charged only on the income exceeding the exempted amount.
- In the case of capital gains, income tax is exempt in spite of the gains from the alienation of one or more properties, not exceeding Kyat 10 million per year. (Section 28 of the Union Tax Law, 2018-2019)