Besides the attractive factors mentioned above, SMEs should also consider other factors such as the market needs, tax system, and investment regulations that restrict certain kinds of businesses. For example, Indonesia has rules against SME ownership in some sectors, such as a ban on foreign ownership of small retail businesses. Meanwhile, SMEs should consider other costs such as land rents, especially in big cities like Ho Chi Minh, Hanoi, Rangoon and Mandalay. SMEs should invest in manufacturing operations outside of cities, or locate in industrial estates where rent is not as high. Industrial estates in Myanmar charge rents that are around the same rate as at Laem Chabang Industrial Estate in Thailand.