R&C Development
The Thilawa SEZ Residential and Commercial (R&C) Area, strategically positioned on the western side of Zone A, connects Yangon’s urban corridor with the industrial estate. Anchored by the MSME Commercial Hub, it forms the central business cluster with offices, retail spaces, and small enterprise units.
Supporting facilities are carefully positioned to maximize operational efficiency. The northern frontage hosts banks, hotels, fuel stations, and shophouses, forming the primary commercial zone. To the east, adjacent to the industrial boundary, dormitories and workers’ accommodations are complemented by essential services, including a clinic, fire station, and police post.
The southern section integrates community-focused developments—school, shopping mall, and water treatment plant—adjacent to green and lake zones. Together, these elements establish a fully integrated environment that supports business, residential life, and essential services, reflecting Thilawa SEZ’s ambition to be a benchmark for sustainable, high-value urban-industrial development.
Investment Inside SEZ (Myanmar Special Economic Zone Law (2014) |
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TAX INCENTIVES | Regulator of TSEZ Management Committee (TSMC) , One-stop Service Centre (OSSC) | |||
| Free Zone/ supporting Industry (Export at least 75% of gross production) | Promocion Zone | Business Operating License | ||
| Investment | Minimum Investment | 750,000 USD | 300,000 USD | |
| Corporate Income Tax | Tax Exemption | First 7 years from Commercial Operation (*) | First 5 years from Commercial Operation (*) | Not Exempted |
| 50% Tax Relief | Second 5 years | Second 5 years | Not Exempted | |
| 50% Tax Relief for Reinvestment | Third 5 years | Third 5 years | Not Exempted | |
| Dividend | Exempted | Exempted | Not Exempted | |
| Commercial Tax | Land Rent | Exempted | Not Exempted | Not Exempted |
| Imports of Capital Goods for Operational Use (Machinery, Construction Materials, Vehicles) | Exempted | Exempted (5 years from Investment Permit) + 50% Tax Relief (second 5 years) | Follow Outside SEZ Law | |
| Imports of Raw Materials | Exempted | Not Exempted But refunded if exported | Follow Outside SEZ Law | |
| Imports of Merchandise for Trading | Exempted | Not Exempted | Follow Outside SEZ Law | |
| Custom Duties (Depends on Commodities) | Imports of Capital Goods for Operational Use (Machinery, Construction Materials, Vehicles) | Exempted | Exempted (5 years from Investment Permit) + 50% Tax Relief (second 5 years) | Follow Outside SEZ Law |
| Imports of Raw Materials | Exempted | Not Exempted But refunded if exported | Follow Outside SEZ Law | |
| Imports of Merchandise for Trading | Exempted | Not Exempted | Follow Outside SEZ Law | |
| Land Rent | Commercial Tax (5%) | Exempted | Not Exempted | Not Exempted |
| Stamp Duty (Yearly Rent x 2%) | Not Exempted | Not Exempted | Not Exempted | |
| Fees & Charges of Utilities & Others Before Commercial Operation (*) | Commercial Tax (5%) | Exempted | Not Exempted | Not Exempted |
| Fees & Charges of Utilities & Others After Commercial Operation (*) | Commercial Tax (5%) | Exempted | Exempted first 5 years from Commercial Operation (*) | Not Exempted |