Myanmar has introduced a comprehensive new regulatory framework for alcoholic beverages that will impose stricter controls on production, distribution, advertising, and sales. On March 7, 2026, the National Defence and Security Council issued a new Excise Law (NDSC Law No. 13/2026), repealing the Excise Act of 1917. The law, which has not yet entered into force, will take effect on a date to be specified in a separate notification—likely within this year. The new Excise Law establishes clearer definitions, introduces multiple categories of excise licenses and permits, and significantly expands prohibitions and compliance obligations for businesses operating in the alcohol sector. Many operational details will be clarified through implementing rules and notifications. Scope and Definitions The new law defines “excise” to cover alcoholic liquor and excisable articles. Alcoholic liquor is broadly defined as any liquid containing more than 0.5% ethyl alcohol, including beer, wine, toddy sap, fermented liquor, and any other liquid declared as alcohol by notification of the relevant ministry, excluding denatured alcohol. Alcoholic liquor is further categorized into country liquor, foreign liquor, and international‑standard domestically produced liquor. Excise Licensing The law also introduces a more detailed licensing regime. The following types of liquor excise licenses are available: Production Production of value-added products Bottling Distribution Sales Other excise‑related businesses designated by General Administrative Department (GAD) notification The GAD will prescribe the licensing fees, requirements, and conditions for each category through notifications issued with the approval of the Ministry of Home Affairs. The GAD may also, with the approval of the Ministry of Home Affairs, prescribe quantities and volumes of alcoholic beverages that may be possessed without a liquor license. No such prescribed quantities have yet been issued. Holders of excise licenses for manufacturing, production of value-added products, or bottling must obtain approval from the relevant government department or

Tilleke & Gibbins’ office in Yangon has contributed the Myanmar chapter to the Guide to Restructuring a Cross-Border Workforce from International Employment Lawyer. This comprehensive global guide, covering 50 jurisdictions worldwide, addresses the complex issue of workplace restructurings, with a particular focus on the needs of multinational companies. The Myanmar chapter was prepared by Kyaw Min Tun, an associate in the firm’s Myanmar office. The Q&A-style chapter provides in-depth analysis of key areas related to workplace restructuring, including: Reduction in workforce; Restructuring or reorganization of the business; Changing terms and conditions; and Areas to watch. A PDF of the Myanmar chapter can be downloaded through the button below. Tilleke & Gibbins also contributed the Cambodia, Laos, Thailand, and Vietnam chapters to the Guide to Restructuring a Cross-Border Workforce 2026. To browse the full guide for all 45 jurisdictions, please visit the International Employment Lawyer website.

Attorneys from Tilleke & Gibbins’ Yangon office have contributed Employment and Employee Benefits in Myanmar: Overview, a Q&A-style guide published by Thomson Reuters Practical Law. The resource provides a concise overview of key legal and practical considerations for employers operating in Myanmar and reflects the country’s most recent regulatory developments in employment law. The chapter addresses the following core topics: Scope of employment regulation: Application of Myanmar labor laws to foreign nationals and Myanmar citizens working abroad. Employment status: Classification of workers, statutory employment rights, and requirements for official employment contracts. Regulation of the employment relationship: Mandatory contract provisions, collective agreements, and procedures for amending employment terms. Wages and working hours: National minimum wage updates, overtime rules, and leave entitlements. Termination of employment: Notice requirements, severance payments, and protections against dismissal. Discrimination and harassment: Statutory protections and remedies under Myanmar labor law. Health and safety: Employer obligations under the Occupational Safety and Health Law and related regulations. Tax and social security: Income tax rates for resident and non-resident employees, and mandatory employer and employee contributions. Intellectual property and post-employment restrictions: Ownership of employee-created IP and enforceability of non-compete clauses. Practical Law, a leading legal reference resource from Thomson Reuters, publishes a wide range of comparative guides for jurisdictions and practice areas worldwide. Its Employment and Employee Benefits series provides practical insights into employment law regimes across numerous countries. To view the latest version of the Myanmar overview, please visit the Practical Law website and enroll in a free trial for full access.

Myanmar’s National Committee for Setting the Minimum Wage has introduced another MMK 1,000 daily allowance for private-sector workers, bringing the total minimum daily wage to MMK 7,800 (approx. USD 3.72). Notification No. 1/2025 marks the third such increase in recent years as the government continues adjusting compensation across both public and private sectors. Although the notification was issued on October 14, 2025, it takes retroactive effect from October 1, 2025. Current Minimum Wage Structure In May 2018, the committee established a base minimum wage of MMK 4,800 (approximately USD 2.29) for an eight-hour workday (MMK 600 per hour), applying to all workers regardless of location or job type. The committee has subsequently announced additional daily allowances for private-sector workers: MMK 1,000 effective October 1, 2023, and another MMK 1,000 effective August 1, 2024. With the latest MMK 1,000 daily allowance from October 1, 2025, the total additional allowance reaches MMK 3,000, resulting in a new combined minimum daily wage of MMK 7,800. Alignment with Public Sector Increases The new allowance aligns with increases granted to government personnel. The Ministry of Finance and Revenue’s Notification No. 110/2025 previously granted monthly increases of MMK 30,000 to service and Tatmadaw personnel starting in October 2023 and August 2024. With the latest increase effective October 1, 2025, the total monthly allowance for these personnel now amounts to MMK 90,000. Daily wage employees in government departments received MMK 1,000 increases in the same periods, totaling MMK 3,000 in daily allowances—mirroring the private-sector adjustment. Key Implementation Details The latest announcement confirms several important aspects of the allowance structure: Employees are entitled to the base wage and additional allowances during their entitled leave and holidays, in accordance with the 1951 Leave and Holidays Act. The MMK 3,000 daily allowance is excluded from overtime calculations, which must