Unofficial Translation(1-3-2017)

1

The Republic of the Union of Myanmar
Myanmar Investment Commission
Notification No. 10 / 2017
The 11th of Waning of Dapotwe, 1378 ME(22nd February 2017)
Designation of Development Zone
1.
The Republic of the Union of Myanmar, Myanmar Investment Commission in exerciseof the powers conferred under Section 100 (b) of Myanmar Investment Law, with the approval ofUnion Government, issued this notification to specify Less Developed Regions as Zone 1,
Moderate Developed Regions as Zone 2 and Developed Regions as Zone 3 as follows for thepurpose of income tax exemption and relief as described in Section 75 (a) of the said Law:(A)Sr. No.
1

Zone 1: Less Developed Regions
Region/ StateKachin StateDistrict
Myitkyina DistrictTownship1

Chibwe Township2

Tsawlaw Township3

In-Jangyang Township

4

Tanai Township

Moenyin District

5

Mogaung Township

Bahmo District

6

Shwegu Township

7

Momauk Township

8

Mansi Township9Bahmo Township

Putao District

10 Putao Township
11 Naungmung Township
12 Machanbaw Township2

13 Sumprabum Township
14 Kaunglanhpu Township2

Kayah State

Bawlakhe District

1BawlakheTownship2

Hpasaung Township3

Mese Township

4

Loikaw Township

5

Demawso Township

6

Hpruso Township

7

Shataw Township1

Hpa-an Township2

Hlaignbwe Township

3

Papun Township4

Thandaunggyi Township5

Kawkareik Township

6

Kyain Seikkyi Township

Myawady District

7

Myawady Township

Falam District

1

Falam Township2

Tiddim Township3

Hton Zan Township4

Haka Township

5

Htan Ta Lang Township

6

Mindat Township

7

Matupi Township

Loikaw District

3

Kayin State

Hpa-an District

Kawkareik District

4

Chin State

Haka District

Mindat District

35

Sagaing Region

Sagaing District

Shwebo District

Monywa District

8

Kanpetlet Township

9Paletwa Township

1Myinmu Township

2Myaung Township3

Khin-U Township4

Wetlet Township

5Kanbalu Township

6

Taze Township7

Ye-U Township

8Kyunhla Township

9Tabayin Township10 Budalin Township
11 Ayadaw Township
12 Salingyi Township
13 Pale Township
14 Yinmabin Township
15 Kani Township
16 Chaung-U Township

Hkamti District

17 Hkamti Township
18 Homalin Township19 Leshi Township
20 Lahe Township
21 Namyung Township4

Katha District

22 Katha Township
23 Kawlin Township
24 Indaw Township
25 Wuntho Township
26 Pinlebu Township
27 Banmouk Township
28 Tigyain Township

Mawlaik District

29 Mawlaik Township30 Phaungbyin TownshipKale District

31 Kale Township32 Mingin Township
33 Kalewa Township

67

8

Tanintharyi Region

Bago Region

Magwe Region

Tamu District

34 Tamu Township

Dawei District

1

Thayetchaung Township

Myeik District

2

Palaw Township

3

Tanintharyi Township4

Khamaukgyi Township

Bago District

1

Shwegyin TownshipThayarwady District2

Monyo Township

Taungoo District

3

Htantabin Township4

Kyaukgyi TownshipPyay District

5

Paukkaung Township

Magwe District

1

Chauk Township

52

Myothit Township

3

Natmauk Township

Minbu District

4

Sidoktaya TownshipThayet District

5

Kanma Township

6

Mindon Township

7

Sinbaungwe Township

8

Myaing Township

9

Pauk Township

Pakokku District

10 Seikphyu Township
Gangaw District

11 Gangaw Township
12 Htilin Township
13 Saw Township

91011

Mandalay Region

Mon StateRakhine State

Myingyan District

1

Myingyan(Myotha)Township2

Ngazun Township

1Chaungzon Township2

Kyaikmayaw Township1

Kyaukphyu Township2

Manaung Township

3

Rambree Township4

Ann Township

Maungdaw District

5

Maungdaw TownshipButhidaung District

6

Buthidaung Township

Sittwe District

7

Sittwe Township

Mawlamyine District

Kyaukphyu District

6

8Ponnagyun Township

9Mrauk-U Township

10 Kyauktaw Township
11 Minbya Township
12 Myebon Township
13 Pauktaw Township
14 Rathedaung TownshipThandwe District

15 Thandwe Township
16 Taunggup Township
17 Gwa Township

12Shan StateTaunggyi District

Loilem District

1Hopong Township2

Hsi Hseng Township

3

Pingdaya Township

4Ywangan Township

5Yatsauk Township

6

Pinlaung Township

7Pekon Township

8

Kunhein Township

9Kyethi Township10 Mong Kung Township11 Mong Hsu Township
Lengkhe District

12 Lengkhe Township13 Moh Nai Township7

14 Mawkmai Township15 Mong Pan Township
Kengtong District

16 Mong Hkat Township17 Mong Yang Township18 Mong La TownshipMong Sat District

19 Mong Sat Township20 Mong Ton Township21 Mong Pying TownshipTachileik District

22 Tachileik TownshipMong Hpyak District

23 Mong Hpyak Township24 Mong Yaung TownshipLashio District

26 Theinni Township27 Mongyai TownshipMuse District

28 Namkam Township
29 Kutkai Township

Kyaukme District

30 Namtu Township
31 Namhsan Township
32 Mantone Township33 Moemaik Township
34 Mabein Township

Laukkai District

35 Laukkai Township
36 Konggyan Township

Hopang District

37 Hopang Township8

38 Mongmao Township
39 Pangwaing Township
Metman District

40 Metman Township
41 Nahpan Township
42 Pangsang Township13

Ayeyarwady Region

Pathein District

Hinthada District

Labutta District

Pyapon District

1

Thabaung Township

2

Ngapudaw Township3

Pathein Township (Only
Shwetaungyan Town,ChaungThar Town, Ngwesaung
Town in Pathein Township)

4

Myanaung Township5

Kyangin Township

6

Ingabu Township

7

Lemyethna Township

8

Labutta Township9

Mawlamyinekyun Township

10 Bogale Township9(B)Sr. No.
1

Zone 2: Moderate Developed Regions
Region/ State
Kachin StateDistrict
Myitkyina District

1

Myitkyina Township

2

Waingmaw Township3

Mohnyin Township4

Hpakant Township

Sagaing District

1

Sagaing Township

Shwebo District2Shwebo TownshipMonywa District3

Monywa Township

Dawei District

1

Dawei Township2

Yebyu Township3

Launglon Township

4

Kyunsu Township

5

Myeik Township

6

Kawthoung Township

7

Bokpyin Township1

Thayawady Township2

Minhla Township

3

Letpadan Township4

Okpo Township5

Gyobingauk Township6

Zigon Township

7

Nattalin Township

Mohnyin District

2

3

Sagaing Region

Tanintharyi Region

Myeik District

Kawthoung District

4

Bago Region

TownshipThayawady District

10

Pyay District

8

Pyay Township9

Padaung Township

10 Paungde Township
11 Shwedaung Township
12 Thegon Township
Taungoo District

13 Taungoo Township
14 Yedashe Township15 Oktwin Township16 Phyu Township

Bago District

17 Kyaukdaga Township
18 Daik-U Township
19 Nyaunglaybin Township
20 Bago Township
21 Kawa Township
22 Thanatpin Township
23 Waw Township

5

Magwe Region

Magwe District

Minbu District

1

Magwe Township2

Yenangyaung Township3

Taungdwingyi Township

4

Minbu Township

5

Pwintbyu Township6

Salin Township

7Ngape Township11

Thayet District

8Thayet Township9

Minhla Township

10 Aunglan Township
Pakokku District

11 Pakokku Township
12 Yesagyo Township

6

Mandalay Region

Myingyan District

Meiktila District

Kyaukse District

Pyinoolwin District

1

Myingyan Township2

Nahtogyi Township3

Kyaukpadaung Township

4

Taungtha Township5

Mahlaing Township6

Thazi Township

7

Kyaukse Township8

Tada-U Township9Pyinoolwin Township

10 Thabeikkyin Township
11 Singu Township
12 Madaya Township13 Mogok Township7

Mon State

Thaton District

Mawlamyine District

1

Thaton Township2

Kyaikhto Township3

Paung Township

4

Bilin Township

5Mawlamyine Township

128

Yangon Region

Yangon(South)
District

Yangon(North)
District6

Thanbyuzayat Township7

Mudon Township

8Ye Township1

Kyauktan Township2

Dala Township3

Seikgyi Kanaungto Township

4

Kawmu Township

5

Kayan Township

6

Kungyangon Township

7

Thongwa Township8

Twante Township9

Cocokyun Township

10 Hlegu Township

11 Taikgyi Township
12 Hmawbi Township
Yangon (East) District 13 Thanlyin Township
9

Shan State

Taunggyi District

Loilen District

1

Taunggyi Township2

Kalaw Township

3

Nyaungshwe Township

4Loilen Township5

Lai-Hka Township

6

Nansan Township

13

Kengtong District

7

Kengtong TownshipLashio District

8

Lashio Township

9

Tangyan Township

Kunlong District

10 Kunlong TownshipMuse District

11 Muse Township

Kyaukme District

12 Kyaukme Township
13 Hsipaw Township
14 Naungcho Township10

Ayeyarwady Region

Pathein District

Hinthada District

Ma-ubin District

1

Pathein Township (except
Shwetaungyan Town,ChaungThar Town, Ngwesaung
Town in Pathein Township)

2

Kangyidaung Township3

Yegyi Township

4

Kyaunggone Township

5

Kyonpyaw Township

6

Hinthada Township

7

Zalun Township8

Ma-ubin Township9

Pantanaw Township

10 Nyaungdon Township
11 Danubyu Township
Myaungmya District

12 Myaungmya Township
13 Einme Township14

14 Wakema Township
Pyapon District

15 Pyapon Township
16 Kyaiklat Township
17 Dedaye Township

11

Nay Pyi Taw
Union Territory

Dekkhina District

Oktara District

1

Zabuthiri Township2

Dekkhinathiri Township3

Lewe Township4

Pyinmana Township

5

Oktarathiri Township

6Zeyathiri Township

7

Pobbathiri Township

8Tatkon Township15(C)Sr. No.
1

Zone 3: Developed Regions
Region/ State
Mandalay Region

District
Mandalay District

Kyaukse District

Meikhtila DistrictTownship1

Aungmyaythazan Township2

Chanayetharzan Township3

Mahaaungmye Township

4

Chanmyatharzi Township5

Pyigyidagon Township

6

Amarapura Township

7

Patheingyi Township

8

Myittha Township9Singaing Township

10 Meikhtila Township
11 Wundwin Township

Nyaung-U District

12 Nyaung-U Township

Yamethin District

13 Yamethin Township
14 Pyawbwe Township2

Yangon Region

Yangon (East) District 1

Botataung Township2

North Okkalapa Township

3Pazundaung Township

4South Okkalapa Township

5Thingangyun Township

6Yankin Township

7Dawbon Township16

8Mingalar Taungnyunt Township

9Tamwe Township

10 Thaketa Township
11 East Dagon Township
12 North Dagon Township
13 Dagon Seikkan Township
14 Mingaladon Township
15 Shwepyitha Township
16 Hlaingthaya Township
17 South Dagon Township
Yangon(North)
District

18 Insein Township

19 Htantabin Township
Yangon(West)
District

20 Hlaing Township

21 Kamayut Township
22 Mayangon Township
23 Ahlon Township
24 Bahan Township25 Dagon Township
26 Kyauktada Township
27 Kyimyindaing Township
28 Lanmadaw Township
29 Latha Township1730 Pabedan Township
31 Sanchaung Township
32 Seikkan Township

2.
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 thebasis of the development of Regions and States and the necessity.

By Kyaw Win
Chairman