Data-center law in Myanmar

National jurisdiction · as of 2026-09-06

Myanmar has no data-centre-specific siting, permitting, or utility statute; a data-centre project is governed by the general investment framework of the Myanmar Investment Law (Pyidaungsu Hluttaw Law No. 40/2016, as amended by Law No. 19/2019).

That Law grants zone-based income-tax exemptions and customs-duty exemptions or reliefs to an endorsed investment project generally, without naming information technology or data infrastructure as a distinct priority sector, and land-use rights under its Chapter XII are likewise granted through the same endorsement process rather than through any data-centre-specific channel.

The Electricity Law (2014) and the Environmental Conservation Law (2012) with its Environmental Impact Assessment Procedure (2015) are not among WIPO Lex's Myanmar texts, and no other primary source for either is catalogued here, so energy-grid, water-utilities, construction, operations-air, and environmental-review duties are not addressed for this jurisdiction.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Myanmar Investment Law, zone-based tax and customs incentives

In force

Myanmar Investment Law (Pyidaungsu Hluttaw Law No. 40/2016, as amended by Law No. 19/2019)

Applies to both

The Myanmar Investment Law, enacted by the Pyidaungsu Hluttaw on 18 October 2016, establishes the Myanmar Investment Commission and lets it scrutinize and grant, on an investor's application, tax exemptions or reliefs across three development zones: an income-tax exemption for a period of 7 consecutive years in the least-developed zone (Zone 1), 5 years in the moderately developed zone (Zone 2), and 3 years in the adequately developed zone (Zone 3), plus customs-duty and other internal-tax exemptions or reliefs on imported machinery, equipment, and construction materials during the construction or preparatory period.

These incentives apply across investment sectors generally rather than naming information technology or data-centre infrastructure as a distinct priority sector. An investor who wants the rights to use land under Chapter XII of the Law, or one or more of the tax exemptions and reliefs, must submit an endorsement application to the Commission; a plain permit alone does not carry those benefits.

The Commission may also impose administrative penalties, including suspension of tax exemptions and reliefs or revocation of a permit or endorsement, for a violation of the Law or its terms. No provision addresses electricity-grid interconnection, water use, or air emissions specifically. The Law's own enactment date, 18 October 2016, is the only date this instrument records; the primary text and WIPO Lex's own bibliographic entry for it state no separate commencement or entry-into-force date.

Source: Full text of law