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Myanmar

Asia Pacific
မြန်မာ

22%

企业所得税

2–6 weeks

设立时间

No statutory minimum for domestic companies; USD 50,000+ for foreign companies

最低资本

100% (restricted in certain sectors under the Myanmar Investment Law)

外资持股

#165

营商便利度

Best Answer

Myanmar is a frontier market that, prior to the February 2021 military coup, was one of Asia's fastest-growing economies with significant untapped potential. The Myanmar Companies Law 2017 modernised company formation, and ASEAN/RCEP membership provides a trade framework. However, the current reality is stark: the military coup has resulted in widespread international sanctions (US, EU, UK), a currency crisis, banking restrictions, armed conflict in multiple regions, and severe governance uncertainty. Most Western companies have suspended or exited Myanmar operations. Formation is technically possible through MyCO, but the operational, financial, reputational, and sanctions compliance risks are extreme. Any investment decision requires specialist sanctions counsel and a clear-eyed assessment of the political trajectory.

Who this is for
  • Companies with existing Myanmar operations maintaining their legal presence
  • Regional ASEAN businesses with specific Myanmar supply chain requirements
  • Organisations monitoring the market for future re-entry when conditions stabilise
  • NGOs and humanitarian organisations operating under specific sanctions exemptions
Key Caution

Myanmar is currently subject to extensive international sanctions from the US (OFAC), EU, and UK targeting military-linked entities, financial institutions, and specific sectors (gems, timber, oil & gas). Any new investment must be vetted by sanctions counsel. Banking is severely disrupted — international transfers are restricted, and the MMK has lost over 60% of its value since 2021. Armed conflict continues in multiple regions. Reputational risk from operating in Myanmar is significant. This is not a standard company formation jurisdiction in 2026 — it is a frontier market in crisis that requires specialist risk assessment.

概览

货币MMK (K)
官方语言Burmese
法律体系Mixed — common law (British-influenced) and statutory law
财政年度October – September
避免双重征税协定9
国际组织成员WTO, UN, ASEAN, RCEP

可用的企业结构

费用概览

Cost Breakdown (USD)
注册费用
$1,000 – $4,000
年度合规
$1,500 – $5,000
办公场所
$300 – $2,000/month

税务概览

Tax Snapshot
企业所得税
22%
增值税 / 商品及服务税
5% (commercial tax)

银行开户实况

开户便利度

时间线: 3–8 weeks

Myanmar's banking sector has been severely impacted since the 2021 military coup. Cash shortages, withdrawal limits, and restricted international transfers are ongoing challenges. Major domestic banks include KBZ Bank, AYA Bank, CB Bank, and Yoma Bank. Foreign bank branches (SMBC, MUFG, OCBC, UOB) operate with limited services. International wire transfers are restricted and subject to Central Bank of Myanmar controls. US dollar transactions face particular scrutiny due to sanctions. Companies should plan for significant banking delays and consider maintaining offshore accounts for international transactions.

签证与移民

创业签证 / 初创企业签证
数字游民签证
黄金签证 / 投资者签证

Myanmar offers business visas (70-day single entry) that can be extended. There are no formal entrepreneur, digital nomad, or golden visa programmes. Foreign directors and employees of registered companies can obtain stay permits and multiple-entry business visas through company sponsorship. The current political situation has made visa processing less predictable. ASEAN nationals may enter for short stays without a visa.

自由区与经济特区

3 个自由区可用

Thilawa Special Economic Zone (Yangon — the most operational SEZ)
Dawei Special Economic Zone (Tanintharyi — under development)
Kyaukphyu Special Economic Zone (Rakhine — under development)

常见错误

Proceeding with Myanmar investment without sanctions compliance review

Fix: US (OFAC), EU, and UK sanctions on Myanmar are complex and evolving. Engage specialist sanctions counsel before any investment, banking relationship, or payment involving Myanmar. Sanctions violations carry severe civil and criminal penalties. Do not rely on general corporate counsel for sanctions analysis.

Assuming banking will function normally for international transfers

Fix: Myanmar's banking system is in crisis. International wire transfers face severe delays, restrictions, and Central Bank controls. Maintain offshore banking relationships for international transactions and budget for significant delays in moving funds in and out of Myanmar.

Underestimating the kyat depreciation impact on financial projections

Fix: The Myanmar kyat has depreciated from approximately 1,300 MMK/USD pre-coup to over 3,500 MMK/USD. Financial models must account for continued currency instability. Where possible, structure contracts in USD and maintain foreign currency reserves outside Myanmar.

常见问题

迈出下一步

获取设立概览 — Myanmar

个性化费用估算、推荐结构及后续步骤。

This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.