Legal and Tax Updates
May 23 2025

Myanmar: New Premium Rates for Myanmar’s Vacant, Fallow, and Virgin Lands

On 28 March 2025, the Central Committee for the Management of Vacant, Fallow, and Virgin Lands (“Committee”) issued a notification (“Notification”), officially amending the insurance premium rates payable by individuals and entities granted the right to cultivate or use such lands. This Notification repeals the previous Notification No. 1/2022 dated 24 February 2022 and reflects an updated approach to land use fee structures based on the type and scale of economic activity.

Legal Authority and Regulatory Framework

The Committee exercised its authority under Section 13 of the Vacant, Fallow, and Virgin Lands Management Law, which empowers it to prescribe premium rates according to business activity. In alignment with Rule 22(a) of the corresponding Management Rules, the Committee requires all land right holders to pay premiums to the Myanma Agricultural Development Bank. Upon premium payment and proper registration in Form-9, the Committee must issue the appropriate permit based on the intended use, as detailed in Rule 24. Further, Rule 43 of the Management Rules mandates that premiums be paid at the Myanma Agricultural Development Bank branch located nearest to the land in question.

Revised Premium Rates

Effective immediately, individuals or entities granted rights to cultivate or use vacant, fallow, and virgin lands must pay the following security fees per acre:

Activity TypeRate (MMK/acre)
Small‑scale family farming (≤50 acres)5,000
Commercial farming (>50 acres)50,000
Livestock farming50,000
Mineral prospecting, exploration, feasibility studies & production10,000
Government/religious/municipal projects30,000
Private/company/organization projects50,000

Implementation and Repeal of Prior Notification

This updated premium structure was adopted during the 15th meeting of the Committee, held on 6 March 2025. The Notification supersedes and repeals Notification No. 1/2022, dated 24 February 2022.

By establishing differentiated rates based on activity type and scale, the Committee aims to balance development incentives with responsible land stewardship, thereby supporting sustainable rural and industrial growth across Myanmar.

The information provided here is for information purposes only and is not intended to constitute legal advice. Legal advice should be obtained from qualified legal counsel for all specific situations.