Designation of Development Zone under Myanmar Investment Law Notification No 10/2017

Under the Myanmar Investment Commission Notification No. 10/2017 dated 22 Feb 2017, The Republic of the Union of Myanmar, Myanmar Investment Commission in exercise of the powers conferred under Section 100 (b) of Myanmar Investment Law, with the approval of Union Government, issued this notification to specify

  1. Less Developed Regions as Zone 1 (up to 7 years tax exemption)
  2. Moderate Developed Regions as Zone 2 and (up to 5 years tax exemption)
  3. Developed Regions as Zone 3 (up to 3 years tax exemption)

as follows for the purpose of income tax exemption and relief as described in Section 75 (a) of the said Law.

The MIC hopes to encourage investment and job creation in the more remote regions of Myanmar by allowing up to 7 years tax exemption for investment in less developed regions.

(A) Zone 1: Less Developed Regions

Zone 1-1: Less Developed RegionsZone 1-2: Less Developed RegionsZone 1-3: Less Developed RegionsZone 1-4: Less Developed Regions

(B) Zone 2: Moderate Developed Regions

(B) Zone 2-1: Moderate Developed Regions(B) Zone 2-2: Moderate Developed Regions(B) Zone 2-3: Moderate Developed Regions

(C) Zone 3: Developed Regions

(C) Zone 3: Developed Regions



To submit your application under the new Myanmar Investment Law go to

Myanmar Investment Commission may amend, with the approval of the Union Government, if necessary, the designation of the types of zones as described in para 1 on the basis of the development of Regions and States and the necessity.

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