The legal system of Myanmar
Historically a common-law system: British India's codes were extended to Burma and much of the statute book is still the nineteenth-century Indian codification — the Contract Act 1872, the Transfer of Property Act 1882, the Evidence Act 1872 and the Penal Code 1861 remain in force in substance. Buddhist, Islamic and Hindu customary law govern personal status depending on the parties' religion, under the Burma Laws Act 1898. Since the coup of 1 February 2021 the 2008 Constitution has been suspended in practice, legislative power is exercised by the State Administration Council by decree, and courts including martial courts operate under emergency provisions. The atlas records the statute book as it stands but does not represent constitutional guarantees as operative.
Legal tradition
Myanmar belongs to the common law with codified statutes tradition. Historically a common-law system: British India's codes were extended to Burma and much of the statute book is still the nineteenth-century Indian codification — the Contract Act 1872, the Transfer of Property Act 1882, the Evidence Act 1872 and the Penal Code 1861 remain in force in substance. Buddhist, Islamic and Hindu customary law govern personal status depending on the parties' religion, under the Burma Laws Act 1898. Since the coup of 1 February 2021 the 2008 Constitution has been suspended in practice, legislative power is exercised by the State Administration Council by decree, and courts including martial courts operate under emergency provisions. The atlas records the statute book as it stands but does not represent constitutional guarantees as operative.
How power is divided
Nominally a union of seven regions, seven states, one union territory and six self-administered zones and divisions, each with its own legislature under the 2008 Constitution. In practice the region and state legislatures are suspended or subordinated to the military administration, and chief ministers are appointed centrally.
Where law comes from
- The 2008 Constitution
- Suspended in practice since 1 February 2021; recorded but not operative.
- Colonial-era codes
- Contract Act 1872, Transfer of Property Act 1882, Evidence Act 1872, Penal Code 1861.
- State Administration Council law and orders
- The operative legislative instruments since the coup.
- Customary personal law
- Buddhist, Islamic and Hindu law applied by religion under the Burma Laws Act 1898.
- Judicial precedent
- Common-law method retained; older Burmese and Indian authorities still cited.
The legal profession
Advocates and higher-grade pleaders are admitted under the Legal Practitioners Act 1879 and the Bar Council Act 1929, an inherited colonial framework, with the Supreme Court controlling the roll. Independent bar associations formed after 2011 but the Bar Council has long been closely supervised, and lawyers acting in political cases have themselves faced prosecution and disbarment since 2021. Legal aid exists under the Legal Aid Law 2016 but is thinly resourced.
Law by topic in Myanmar
- Employment & LabourSector minimum wage, 44-hour week and mandatory workplace coordination committeesThe Minimum Wage Law sets a national daily floor, set at 4,800 kyat with allowances added in 2023 and widely eroded by inflation. Factories operate a 44-hour week, and workplaces above 30 employees must form a coordination committee.
- Civil Procedure1908 Code of Civil Procedure with limited access to functioning courtsCivil litigation runs on the Code of Civil Procedure 1908, inherited from British India, with written pleadings, framed issues and judge-led trial. Since 2021 access to reliable adjudication has been the binding constraint rather than the procedural rules.
- Business & CorporateMyanmar Companies Law 2017 allowing 35 percent foreign ownership of a local companyThe Companies Law 2017 modernised registration through the online MyCO system and redefined a local company as one with up to 35 percent foreign ownership, which opened activities previously closed to any foreign participation.
- Criminal Law1861 colonial Penal Code plus emergency provisions used against dissentThe Penal Code of 1861 remains the core criminal statute. Since 2021 it has been supplemented by section 505A on comment causing fear or disaffection, and by counter-terrorism and electronic transactions charges used against opponents.
- Constitutional Law2008 Constitution suspended under emergency rule since February 2021The 2008 Constitution reserved a quarter of legislative seats for the military and gave it an effective amendment veto. Since the coup of 1 February 2021 the State Administration Council has governed under a declared state of emergency, and constitutional guarantees are not being enforced.
- Property & LandNo foreign land ownership; long leases through investment permitsThe Transfer of Immovable Property Restriction Act bars foreigners from owning land or taking leases beyond one year. The route for investors is a Myanmar Investment Commission permit allowing leases of up to fifty years plus two ten-year extensions.
- Family LawPersonal law by religion, with Buddhist customary rules for the majorityFamily law is applied according to the parties' religion. Burmese Buddhist customary law governs the majority, while Islamic, Hindu and Christian personal laws apply to their respective communities.
- Immigration & NationalityBusiness visas and stay permits, with conscription law affecting departures since 2024Foreign nationals enter on business or employment visas, with stay permits and multiple-journey re-entry visas for longer assignments. The activation of the People's Military Service Law in February 2024 introduced exit restrictions affecting Myanmar nationals of conscription age.
- Tax Law22 percent corporate rate and a commercial tax rather than a full VATThe Income Tax Law taxes companies at 22 percent following the 2023 reduction from 25 percent. Myanmar has no value added tax; commercial tax at 5 percent applies to goods and services, with higher special goods rates.
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