Myanmar’s National Health Plan (NHP) for2017-2021 has laid out the vision of achieving UniversalHealth Coverage (UHC) by 2030. The NHP aims to improve thedelivery of health services and financial protection forMyanmar people through substantial investments in frontlineservice delivery units and through a range of reforms in thehealth system, including on health financing. This reportassesses Myanmar’s health financing system. The analysis isstructured around three main sets of questions: (i) Who paysfor health in Myanmar? Given that the government needs toinvest more in the health sector, where could (or should)the money come from; (ii) Are prepaid and pooled funds forhealth sufficient and equitable? What additional poolingarrangements could Myanmar consider; and (iii) What keysteps and reforms are needed for Myanmar to develop thecapabilities of a strategic purchaser in the medium term?This Health Financing System Assessment aims to informhealth financing policy choices that the Government ofMyanmar will need to make as part of the development andimplementation of its Health Financing Strategy.