Is Gambling Legal in Myanmar? Laws, Casino Rules & Illegal Risks 2025

Key Information

Last Update 2025

Regulatory Authority Union Government (specific ministry for online gambling not yet designated)

License Cost Varies

Regulation by Activity Type

Casinos Prohibited

Online Casinos Prohibited

Betting Prohibited

Online Betting Prohibited

Lotteries Prohibited

Poker Prohibited

Highlights

Myanmar's 2019 Gambling Law permits casinos to operate legally, but only foreigners are allowed to gamble.
Casino licenses are issued by the Union Government, with detailed operating rules and compliance requirements pending.
Myanmar nationals are prohibited from gambling in casinos but may work or invest in the casino industry.
All other gambling forms, including unlicensed lotteries and gambling houses, remain strictly banned for the public.
The 2025 Cybersecurity Law criminalizes unauthorized online gambling, with penalties including imprisonment and fines.
There is no clear legal pathway for licensing or regulating online gambling platforms under current law.
Illegal gambling, especially in border areas and autonomous regions, remains widespread due to weak enforcement.

Legislation

Primary Legislation

Myanmar’s gambling sector is governed by a combination of traditional and modern legislative instruments that define the legal framework for all forms of gambling, including land-based and online activities. The core laws currently in force are:

The Gambling Law (2019): Enacted by the Pyidaungsu Hluttaw (Myanmar Parliament) in May 2019, this law replaced the previous Gambling Law of 1986. The 2019 Gambling Law provides the principal legal structure for gambling activities, explicitly allowing the establishment and operation of casinos with Union Government approval. It defines “casino” and “gambling-house,” sets prohibitions on unauthorized gambling, and outlines penalties for violations. The law restricts casino gambling to foreigners only and maintains a general ban on unauthorized gambling activities outside government-sanctioned venues.
Cybersecurity Law (2025): Enacted on January 1, 2025, this law addresses digital and online activities, including online gambling. It introduces explicit penalties for operating online gambling systems without government authorization and establishes a framework for regulating digital platforms and cybersecurity services. The law also provides for extraterritorial penalties, meaning Myanmar citizens can be prosecuted for online gambling offenses committed abroad. While it sets out penalties and enforcement powers, it does not detail procedures for obtaining approval for online gambling platforms.

Regulatory Authority

Oversight and enforcement of gambling laws in Myanmar are primarily the responsibility of government ministries and designated authorities, as specified in the relevant legislation:

Union Government: Holds the central authority for approving and regulating casinos and other gambling establishments under the Gambling Law. The Union Government is empowered to issue stipulations, oversee compliance, and grant permissions for legal gambling operations.
Designated Ministry (Cybersecurity Law): The Cybersecurity Law authorizes a ministry, to be appointed by the government, to regulate and enforce provisions related to online gambling, cybersecurity services, and digital platforms. This ministry is responsible for licensing, investigation, and enforcement actions concerning online gambling offenses.
Local Authorities and Law Enforcement: Township Administrators, Township Police Officers, and Station Officers are granted powers under the Gambling Law to conduct searches, seizures, and arrests without a warrant for gambling-related offenses.

License Types

Types of Gambling Licenses Available in Myanmar

Casino Licenses: Myanmar’s Gambling Law, enacted in 2019, permits the operation of casinos, but only for foreign patrons. Casinos can be established and operated with explicit approval from the Union Government. The law defines a casino as a registered location or building approved by the government where only foreigners are allowed to gamble.
Other Gambling Licenses: All other forms of gambling (such as gambling houses and unlicensed lotteries) remain prohibited unless specifically authorized by the Union Government. There is no evidence of an official licensing framework for betting shops, lotteries, or online gambling for the general public.
Online Gambling Licenses: The 2025 Cybersecurity Law introduces penalties for operating online gambling systems without proper authorization, but as of now, there is no published process or framework for obtaining an online gambling license. The law does not specify how to apply for, or maintain, such a license.

Application Process for Casino Licenses

Approval Authority: The Union Government is solely responsible for screening and granting approvals for casino operations. No other authority can issue such licenses.
Application Submission: Applicants must submit a formal request to the Union Government, including details of the location, business structure, and compliance plans. The specific forms, documentation, and procedures have not been publicly detailed.
Eligibility: Only casinos catering to foreigners are eligible for licensing. Myanmar nationals are strictly prohibited from gambling in licensed casinos, though they may be permitted to work in casino operations or invest in the business.
Foreign Investment: The law does not clarify whether Myanmar citizens can operate or invest in casinos, or if this is restricted to foreign investors. Further notifications are expected to clarify these points.
Duration and Renewal: The law does not specify the duration of casino licenses or the renewal process. These details are expected to be outlined in future government notifications or implementing regulations.

Licensing Costs and Financial Requirements

Fees: The Gambling Law does not specify the exact fees or financial requirements for obtaining a casino license. The government is expected to set these fees in subsequent regulations or annual tax laws.
Taxation: While not covered here, it is noted that tax payment is a condition for casino operation, and local companies can set up casinos by paying the required government taxes.

Key Requirements for Obtaining and Maintaining a License

Compliance with Government Stipulations: Operators must comply with all future stipulations and operational rules set by the Union Government, including security, anti-money laundering, and reporting requirements.
Foreign Patronage Only: Casinos must ensure that only foreigners are allowed to gamble. Allowing Myanmar citizens to gamble is strictly prohibited and subject to penalties, including fines, suspension, or revocation of the license.
Passport Verification: Casinos are required to verify the identity and nationality of patrons, typically through passport checks, to enforce the restriction on Myanmar nationals.
Operational Restrictions: Casinos may only operate in approved locations, often within hotels or tourist areas, as designated by the government.
Penalties for Non-Compliance: Operating a casino without a license, or violating the conditions of the license, can result in substantial fines, confiscation of assets, and criminal prosecution.

Summary Table: Casino Licensing in Myanmar

License Type	Eligible Applicants	Patron Restrictions	Authority	Fees/Costs	Duration	Renewal
Casino License	Only foreigners allowed to gamble	Union Government	Not specified; to be set by government	Not specified	Not specified
Online Gambling License	Not available (no published framework)	Not applicable	Not applicable	Not applicable	Not applicable	Not applicable

Current Status and Outlook

The casino licensing system in Myanmar is in its early stages, with the legal foundation established but detailed implementing regulations, application procedures, and financial requirements still pending official publication.
There is no established licensing process for online gambling or other forms of betting at this time. Operating such activities without explicit government approval is subject to severe penalties.
Operators interested in establishing casinos must closely monitor government notifications for updates on specific licensing procedures, costs, and compliance requirements.

Gambling Tax

Tax Rates for Gambling Operators in Myanmar

Myanmar’s taxation system for gambling operators is still in a transitional phase due to recent legislative changes. As of the most recent updates:

Casinos: The new Gambling Law enacted in 2019 permits casino operations, primarily targeting foreign tourists. While the law enables the government to collect taxes from casino operators, specific tax rates applicable to casinos have not yet been publicly codified. The law stipulates that tax collection from casinos will be included in the annual Union Tax Law, but as of now, no detailed tax rate schedule for casinos has been officially published.
Other Gambling Operations: All other forms of gambling remain prohibited unless specifically authorized by the Union Government. There are no published tax rates for other legal gambling activities, as such activities are not formally permitted outside of government-sanctioned casinos.

Basis for Taxation

For casinos, the basis for taxation is expected to be outlined in the Union Tax Law. However, the law does not specify whether taxes will be calculated on gross gaming revenue (GGR), turnover, or another metric. The legislative intent is to tax casino operations as a source of government revenue, but the precise calculation method remains to be clarified in subsequent regulations.

Tax Reporting and Payment Requirements

Casino operators are required to pay taxes to the government as part of their operational obligations. The procedures for tax reporting, payment frequency, and documentation are to be established in the detailed rules and regulations that will accompany the Gambling Law. As of now, these procedures have not been formally published.
Tax compliance will be monitored by the relevant government authorities, and failure to pay required taxes may result in fines, suspension, or revocation of casino operating rights.

Tax Incentives, Exemptions, and Special Provisions

No explicit tax incentives or exemptions for gambling operators have been announced in the current legal framework.
The law allows both local and foreign companies to operate casinos (subject to government approval), but does not mention any preferential tax treatment or special provisions for either group.
Myanmar citizens are not permitted to gamble in casinos, but they may be employed or operate casino businesses. There are no tax exemptions related to employment or business ownership for Myanmar nationals in the gambling sector.

Summary Table: Taxation of Gambling Operators in Myanmar

Type of Gambling	Tax Rate	Basis for Taxation	Reporting/Payment	Incentives/Exemptions
Casinos (for foreigners)	Not yet specified (to be set in Union Tax Law)	Procedures pending regulatory publication	None announced
Other gambling (lotteries, betting, etc.)	Not permitted (unless specifically authorized)	N/A	N/A	N/A

In conclusion, while Myanmar has legalized casino operations for foreigners and intends to collect taxes from these businesses, the specific tax rates, calculation bases, and administrative procedures are pending further regulatory clarification. No tax incentives or exemptions are currently provided for gambling operators.

Prohibited Individuals

Age Restrictions and Identification Requirements

Only foreigners are permitted to gamble in licensed casinos in Myanmar; Myanmar nationals are strictly prohibited from participating in casino gambling.
Entry to casinos requires proof of foreign citizenship, typically through a valid passport or equivalent identification. Casinos are required to check and verify identification documents before allowing entry.
Myanmar citizens may work in casinos or be involved in casino business operations, but they are not allowed to gamble. Casino operators who permit Myanmar nationals to gamble face fines, suspension of operations, or other penalties.

Prohibited Gambling Activities and Game Restrictions

All forms of gambling are prohibited unless specifically authorized by the Union Government.
Unlicensed gambling houses, lotteries, and any gambling activity not expressly permitted by law are strictly forbidden. This includes private gambling dens, unlicensed lotteries, and similar games of chance.
Online gambling is illegal unless explicitly approved by the authorities. Operating or participating in unauthorized online gambling can result in imprisonment, significant fines, and confiscation of related assets.
Special Economic Zones (SEZs) and autonomous regions may have illicit gambling operations, but these are not recognized or regulated by the central government and are subject to enforcement actions.

Advertising and Marketing Limitations

Advertising or promoting unauthorized gambling activities is strictly prohibited.
Solicitation or collection of stakes for illegal gambling, as well as public promotion of gambling activities not authorized by the government, is banned.
There are severe penalties for transmitting unsolicited communications, including advertisements for gambling, via digital networks.
Operators are not allowed to market casino gambling to Myanmar nationals in any form.

Responsible Gambling and Player Protection Measures

There are currently no comprehensive responsible gambling programs or formal player protection frameworks mandated by law for casinos, aside from the strict prohibition on Myanmar nationals participating in gambling.
Casinos are required to enforce entry restrictions and verify player eligibility, which serves as a key player protection measure to prevent locals from gambling.
Authorities have sweeping powers to search, seize, and arrest individuals involved in unauthorized gambling activities, aiming to curb problem gambling and associated social harms.
Confiscation of proceeds and gambling-related assets is mandated for violations, serving as a deterrent against illegal gambling operations.

Geographic and Location Restrictions

Licensed casinos are permitted only in locations approved by the Union Government, often in designated hotels or tourist areas, and typically target foreign visitors.
Casinos and gambling venues are not permitted in residential areas or locations accessible to the general local population.
Autonomous regions and border areas may have unregulated or illicit gambling operations, but these are outside the legal framework and subject to government crackdowns.

Timeline

Year/Date	Event
1886	Enactment of the Gambling Act of 1886, the first major law regulating gambling in Myanmar (then British Burma), prohibiting most forms of gambling.
1986	Passage of the Gambling Law of 1986, which reaffirmed a near-total ban on gambling activities across Myanmar, replacing the colonial-era law.
Late 1990s–2000s	Emergence of casinos in special border regions (e.g., Kokang, Wa, and Kachin), operated under local ceasefire agreements and outside central government control, primarily serving foreign (mainly Chinese) gamblers.
2019 (May 7)	Enactment of the new Gambling Law, permitting the legal operation of casinos for foreigners with Union Government approval, while maintaining prohibitions on most other forms of gambling for Myanmar citizens.
2021	After the military coup, illegal gambling and online scams proliferate in border regions (e.g., Kokang, Wa), with diminished central oversight and increased transnational crime.
2025 (January 1)	Enactment of the Cybersecurity Law No. 1/2025, introducing specific penalties for unauthorized online gambling and digital gambling operations, and expanding regulatory oversight to the online sphere.

Requirements

Software Certification and Technical Standards Requirements

There are currently no published, detailed technical standards or software certification requirements specific to gambling operators in Myanmar. The regulatory framework for gambling, especially online gambling, remains underdeveloped and lacks clear technical guidelines for software testing, certification, or fairness audits.
Operators of digital platforms with over 100,000 users must register and comply with general requirements under the Cybersecurity Law, which may include future technical standards for data storage and management. However, explicit software certification or independent testing mandates for gambling platforms have not been specified yet.
Provision of VPN services or the establishment of VPN networks for gambling operations requires prior approval from the designated ministry. Unauthorized VPN service provision is subject to significant penalties.

Data Protection, Privacy Measures, and Server Location Requirements

Under the Cybersecurity Law, digital platform service providers must maintain user data and data storage devices according to standards that will be specified by the authorities. The law references data classification standards, but the specifics are pending further notification.
Personal data, usage records, and other specified data must be retained for up to three years, as directed by the relevant department.
Operators must be able to produce required information and data to authorities upon official request.
There is no explicit requirement for data localization (i.e., keeping servers physically in Myanmar), but future regulations may introduce such obligations.

Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

Myanmar’s gambling and digital platform regulations do not currently provide detailed AML or KYC technical requirements specific to gambling operators.
Operators are generally expected to comply with applicable laws regarding commercial activities, which may include future AML and KYC obligations, especially as the sector develops and in line with international standards.
There are broader legal provisions against cyber misuse, online theft, and unauthorized transactions, which may indirectly require operators to implement some level of transaction monitoring and user verification.

Financial Reporting, Auditing Standards, and Record-Keeping Requirements

Digital platform service providers must retain personal data, usage records, and other specified data for up to three years, as required by the relevant department.
Operators must be able to provide information and records to authorities upon request.
There are no detailed, sector-specific financial reporting or independent auditing standards for gambling operators at this time.

Technical Implementation Requirements for Responsible Gambling Tools

No explicit technical requirements for responsible gambling tools (such as self-exclusion, deposit limits, or reality checks) are currently mandated under Myanmar law for gambling operators.
Operators may be required in the future to implement such tools if further regulations are issued, but as of now, there are no binding technical standards in this area.

Note: Myanmar’s gambling regulatory environment, especially for online and digital operations, is in a formative stage. Many technical and operational requirements are either not yet specified or are pending further government notification. Operators should closely monitor official updates for new compliance obligations as the regulatory framework evolves.

Sources

Primary Regulatory Authorities

Ministry of Transport and Communications (MOTC) – Main government ministry referenced in Myanmar’s Cybersecurity Law for oversight of online activities and digital platforms. Contact: No. 51, Nay Pyi Taw, Myanmar Phone: +95 67 3407222 Email: info@motc.gov.mm