Tourism in Burma (Myanmar) is a slowly developing sector. Although Burma possesses great tourist potential and attractions in many fields, much of the industry remains to be developed. Also, the number of visitors to Burma is comparatively small compared to her neighbours - even outpaced by Laos. This is primarily due to its current political situation.

Tourism in Burma has been developed mainly by the government, but many private enterprises do exist, catering to a wide range of tourists.

Since 1992, the government has encouraged tourism in the country. In 2010, 791,505 foreign tourists visited Myanmar, with 295,174 foreign tourists entering the country via Yangon International Airport. The political climate has been attributed to a further increase in the number of tourists in 2011.

Tourism has been promoted by advocacy groups as a method of providing economic benefit to Burmese civilians, and to avoid isolating the country from the rest of the world. Voices for Burma, a pro-democracy advocate group, states, "We believe that small-scale, responsible tourism can create more benefits than harm. So long as tourists are fully aware of the situation and take steps to maximise their positive impact and minimise the negatives, we feel their visit can be beneficial overall. Responsible tourists can help Burma primarily by bringing money to local communities and small businesses, and by raising awareness of the situation worldwide."

Regardless, a majority of advocacy groups discourage tourism. The junta's forced labour programmes were focused around tourist destinations which have been heavily criticised for their human rights records. A former Burmese tourism minister estimated that 12% of the government revenues are derived from tourism, with the tourism industry contributing $182 million USD (2007) to the government's annual budget.