Burma Dive sites - Moken, Myanmar Sea Gypsies

Investor Corner

Welcome !

We would like to open the window of opportunity for you to invest in the Mergui Archipelago. Mergui Archipelago is a vast land and sea area of Southern most part of Myanmar. Covering 16,736 square mile ( 42844.16 sq.km ) , Mergui Archipelago and Teninssarm has high mountain ranges in the east mostly covered with dense rain forest. Generally, the mountain range maintains 3000ft height and the highest peak "Myinmo Let Khat" is 6801 ft. Tapering plains can be see along the coastline.

Mergui Archipelago has tropical monsoon and being nearest to the equator the whole Myanmar, it is very warm the whole year.


           Rubber Map                            Palam Oil Map                        Turbine Map



According Myanmar Investment Law

The Salient Points of the Myanmar Foreign Investment Law are as follows:-


The Union of Myanmar Foreign Investment Law was promulgated on 30th November 1988, as The State Law and Order Restoration Council Law No. 10 / 88, in order to promote all round development of national economy.

Basic Principles

- promotion and expansion of exports;
- exploitation of natural resources which require heavy investment;
- acquisition of high technology;
- supporting and assisting production and services involving large capital;
- opening of more employment opportunities;
- development of works which would save energy consumption;
- regional development.

Applicable Economic Activities

This Law applies to economic activities prescribed by the Union of Myanmar Foreign Investment Commission from time to time with the prior approval of the Government.

Form of Organization

Form of investment may be made in any of the followings :-

(a) investment made by a foreigner to the extent of one hundred percent of foreign capital;
(b) joint-venture made between a foreigner and a Myanmar citizen.

In order to make an investment, it could be :-
(i) a sole proprietorship, a partnership and a limited company may be formed;
(ii) if a joint-venture is formed, the foreign capital shall be at least 35 percent of the total capital.

Acceptance of Proposal

(i) The Commission may accept any proposal which in its opinion will promote the interests of the State and which is without prejudice to any existing law;

(ii) The Commission shall in scrutinizing a proposal take into consideration facts such as financial credibility, economic justification of the business enterprise and appropriateness of technology;

(iii) The Commission shall issue a permit to a promoter, on a proposal being accepted;

(iv) In case an extension, relaxation or amendment of the terms of the permit or the agreement is submitted by those concerned, the Commission may allow thereof as it may deem appropriate;

(v) The Commission shall take necessary and prompt action in respect of complaints made by investors on failure to receive, benefits entitled to under this Law;

(vi) The Commission may, at any time require a promoter or an investor to furnish such evidence or facts as the Commission may deem necessary;

(vii) The Commission may, for the purpose of carrying out the provisions of this Law form such committees and bodies as may be necessary;

(viii) The Commission may prescribe the bank which shall transact financial matters under this Law;

(ix) The Commission shall, from time to time report its performance to the Government. It shall also recommend to the Government measures necessary to facilitate and promote foreign investments.


An economic organization formed under a permit shall in effect place insurance with the Myanma Insurance in respect of the prescribed types of insurance.

Exemption and Reliefs

(a) in respect of any enterprise for the production of goods or services, exemption from income tax for a period extending to 3 consecutive years, inclusive of the year of commencement of production of goods or services; in case where it is beneficial for the State, exemption or relief from income tax for a further reasonable period depending upon the success of the enterprise in which investment is made;

(b) exemption or relief from income tax on profits of the business if they are maintained in a reserve fund and re-invested therein within 1 year after the reserve is made;

(c) right to accelerate depreciation in respect of machinery, equipment, building or other capital assets used in the business, at the rate fixed by the Commission to the extent of the original value for the purpose of income tax assessment;

(d) if the goods produced by any enterprise are exported, relief from income tax up to 50 percent on the profits accrued from the said export;

(e) right of an investor to pay income tax payable to the State on behalf of foreigner who have come from abroad and are employed in the enterprise and the right to deduct such payment from the assessable income;

(f) right to pay income tax on the income of the above mentioned foreigner at the rates applicable to the citizens residing within the country;

(g) right to deduct from the assessment income, such expenses incurred in respect of research and development relating to the enterprise which are actually required and are carried out within the State;

(h) right to carry forward and set-off up to 3 consecutive years from the year the loss is sustained in respect of such loss sustained within 2 years immediately following the enjoyment of exemption or relief from income tax as contained in sub-section (a), for each individual enterprise;

(i) exemption or relief from custom duty or other internal taxes or both on machinery, equipment, instruments, machinery components, spare parts and materials used in the business, which are imported as they are actually required for use during the period of construction;

(j) exemption or relief from customs duty or other internal taxes or both on such raw materials imported for the first 3 years' commercial production following the completion of construction.


The Government guarantees that an economic enterprise formed under a permit shall not be nationalized during the term of the contract or during an extended terms, if so extended.

On the expiry of the term of the contract, the Government guarantees an investor of foreign capital, the rights he is entitled to, in the foreign currency in which such investment was made.

Foreign Capital

The Commission shall evaluate the foreign capital in terms of kyat in the manner prescribed, and register it in the name of the investor. In so registering, the types of the foreign capital and the type of the foreign currency evaluated shall be stated.

In the event of termination of business, the person who has brought in foreign capital may withdraw foreign capital which he is entitled to withdraw as prescribed by the Commission within the time stipulated.

Transfer of Foreign Currency

The following shall be transferable abroad in the relevant foreign currency through the bank prescribed by the Commission, at the prevailing official rate of exchange:-

(a) foreign currency entitled to by the person who has brought in foreign capital;

(b) foreign currency permitted for withdrawal by the Commission to the person who has brought in foreign capital;

(c) net profits after deducting from the annual profits received by the person who has brought in foreign capital, all taxes and the prescribed funds;

(d) legitimate balance, after causing payment to be made in respect of taxes and after deducting in the manner prescribed, living expenses incurred for himself and his family, out of the salary and lawful income obtained by the foreign personnel during performance of service in the State.

Opening of Bank Accounts

An economic organization formed under a permit shall open in the bank prescribed by the Commission, a foreign currency account in the type of foreign currency accepted by the bank, and a kyat account and carry out all financial transactions relating to the business enterprise.

Foreigners serving in any such economic organization shall open a foreign currency account and a kyat account in any bank prescribed by the Commission.



According Hotel and Tourism Law



Case 1 : TMC

Case 2 : Myanmar Andaman Resort

Myanmar Andaman Resort is located on Fork (Macleod) Island in Myeik (Mergui) Archipelago, Southern part of Myanmar (Burma) at Latitude 10 10 and Longitude 97 58 and 40 nautical miles from Kawthaung (Victoria Point) and Ranong, Thailand and 160 nautical miles from Myeik (Mergui).

To date Myanmar Andaman Resort is said to have invested 1 million dollors (US$) and it is operational.

Its strong points are beautiful beach, and they claimed one island one resort project. Forest in the background is full of tropical trees and wild animals. When it was being, much of the timber came from the forest on the island and from those of nearby islands. The timber accounts for about 50% of the cost of construction. It also has a year-round fresh water stream.

On the other hand, the island is quite far from Kawthaung - the nearest town. This makes logistical problems during construction. And now the normal operation time, it is very costly to get to the island and is facing staff movement problems.

On the island live at least 5 species of bird of prey: White-bellied Sea Eagle (Haliaeetus leucogaster), Crested Serpent Eagle (Spilornis cheela), Crested Goshawk (Acipiter trivirgatus), Brahminy Kite (Haliastur indus) and an unidentified Buzzard. Beside from bird of prays. Macleod Island is an important breeding and foraging site for Wreathed Hornbills (Aceros undulates), which is another species indicator of the good health of the forest. Other interesting birds of the island include important populations of Edible-nest Swiftlets (Collocalia fuciphage) that breed in caves at sea leve, Collared kingfishers (Todiramphus chloris) and the elusive Beach Thick-knee (Esacus neglectus), which is a larger wader that requires undisturbed sandy beaches to live on. Many more bird species breed in the forest on the island, making it a real bird sanctuary. And some Butterfly, Cricket, Squirrel and wild life, like Wildpig and Monitor Lizard, etc., can also be found.


• 14 Superior Cottages (26 sqm)
• 8 Suit Chalets (40 sqm)


• Hot and Cool Shower (Suite Chalet)
• Air-con (Superior Cottages / Suite Chalet)
• Mosquito Net, Hair dryer
• Water Purification System
• Bio Sanitary System
• Laundry Service
• IDD Telephone available at Reception
• Own Generator : voltage 220-230
• Dive Center

Case 3 : Andaman Pearls

Case 4 : Zee Kone

Case 5 : Rubber (Powergyi Pa We Island)

Case 6 : Soft Shell, Crab / Mud Crab

Case 7 : Fishery & Cold Storage

MV Dawei Princess


Dawei Princess is specially built for scuba diving, snorkeling, kayaking and sport fishing adventure trip basing Dawei City. She is equipped with dive platform, dining area, sun deck, 20 seats in air conditional hall, toilet and shower. The crews are fantastic, always doing their best to make you feel safe and comfortable.

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Boat Rental & Charter

mergui 2

Charter Rates 1-8 Pax 9-16 Pax
MV Mergui Princess US$ 1950 per day US$ 2450 per day

Please contact our Agent

Mergui Princess is a fast and comfortable liveaboard with 3 air-conditioned private cabins which can accommodate 6 clients and 4-5 crew members. It is 79 feet (20.lm) long. It is equipped with modern navigation and communication system like echo sounder, GPS, i-com radio and a satellite phone.

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Mergui Princess Cruise1


Mergui Princess Cruise (1) is newly live aboard which can be accommodated maximum 6 passengers. All cabins onboard are air-conditioned and offering great sea view. She has one queen size bed and one bunk bed room with en suite bathroom are on the main deck and one twin bed room without en suite bathroom is on the upper deck.

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Tour Programs

MSK - 01 (3 days 2 nights) Kawthaung Base
Kawthaung - Taung La Bo - 115 Island - Myauk Ni Island - Thay Yae Island( USD 937/ Pax )
MSK - 02 (4 days 3 nights) Kawthaung Base
Kawthaung - Taung La Bo - 115 Island - Nga Man - Kyun Phila - Myauk Ni - Thay Yae Island - Kawthaung ( USD 1158/ Pax )
MSK - 03 (5 days 4 nights) Kawthaung Base
Kawthaung - Taung La Bo - 115 Island - 254 Island - 256 Island - Nga Man Island - Kyun Phila - Bo Ywe - Myauk Ni Island - Thay Yae Island - Kawthaung( USD 1389/ Pax)
MSK - 04 (6 days 5 nights) Kawtthaung Base
Kawthaung - Taung La Bo - 115 Island - 254 Island -256 Island - 60 Island - Crocodile Creek - Ko Phwat - Tar yar Island - Nga Man Island - Kyun Phila - Bo Ywe Island -  Myauk Ni Island - Thay Yae Island - Kawthaung ( USD 1621/ Pax )
MSK - 05 (6 days 5 nights) Kawthaung Base
Kawthaung - Taung La Bo - 115 Island - Nga Man Island - Kyun Phila - 254 Island - Salet Galet Island - Marble Island - Wal Island - Mergui Island - Myeik (USD 1812/Pax)
MSK - 06 (6 days 5 nights) Kawthaung Base
Myeik - Mergui Island - Wal Island - Marbel Island - Salet Galet - 254 Island - 256 Island - Nga Man Island - 115 Island - Taung La Bo - Kawthaung (USD 1812/Pax)
MSK- 07  (4days/3nights) Kawthaung Base
Kawthaung – Kyet Mauk I (Cock’s Comb) – Say Tan I (Dunkin I) – Nyaung Oo Phee I – Kha Yin Gwa (Maclcod I)  – Myauk Nee I (N.Phipps) – Thay Yee Island – Kawthaung. (USD 1158/ Pax)



Local TIme

Diving Trip One


Trip M1 (USD 1071)
 Mergui Archipelago, Twin island & shark cave
  6Days/ 5 Nights (18 Dives)

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Diving Schedule & Price

15 % Discount for Non-Diver (Snorkeling , Kayaking , Relaxing and etc…)

Prices Included
-Dive Master (PADI)
-Meals onboard Only (Breakfast, Lunch, Dinner), Soft Drink, Water, Coffee, Tea, Fruits, Weights, Snorkels, Kayaks, Fishing Poles, Life Jacket.
-Local English Speaking onboard only
-Two way transfers in Kawthaung or Ranong Airport/Bus Station/ Pier
-Accommodation Onboard only


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Diving Trip Two


Trip M2 (1230 USD)
(North Archipelago, black rock)
  7 Days/ 6 Nights (22 Dives)

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Sea Gypsy


The Myanmar Sea Gypsies (Salone) nomads still hold on their own beliefs. Ma Kyone Galet Salone Village is located on Bo Cho Island between 10.40-N and 98.16 E.

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Myanmar Andaman Resort

Myanmar Andaman Resort is located on Fork (Macleod) Island in Myeik (Mergui) Archipelago, Southern part of Myanmar (Burma) at Latitude 10 10' and Longitude 97 58' and 40 nautical miles from Kawthaung (Victoria Point) and Ranong, Thailand and 160 nautical miles from Myeik (Mergui). Myanmar Andaman Resort is designed to meet the requirements of those who love to enjoy sun, sand, sea and nature on the beach / island and as well as

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The Islands in the Mergui Archipelago

There are so many islands lying between North Lat 98.38' E to 11N in Kawthaung district. Among them, some islands have the beautiful sandbanks, clean water, sea creatures and animals that c

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