To read more about the Special Economic Zones refer to the following link:
https://www.dica.gov.mm/en/special-economic-zones
Taxation for SEZ-Special corporate income tax incentives under the SEZ law include a tax exemption for the first seven years for investors in a free zone; a tax exemption for the first five years for investors in a promotion zone; 50% relief for the second five years for investors in a free zone or promotion zone and 50% relief for the third five years if the profits are reinvested within one year; a tax exemption for the first eight years for a developer, 50% relief for the second five years and 50% relief for the third five years if the profits are reinvested within one year. There also is an import duty exemption for certain goods.