Cambodia: Tax relief measures to support tourism sector

Incentives to support the tourism sector

Incentives to support the tourism sector

Additional incentives to support the tourism sector include a three-month tax exemption (for most taxes) for eligible taxpayers.

The relief, announced via News Press No. 01 PKN (15 July 2022), includes:

  • An exemption from the payment of almost all types of monthly taxes (i.e., prepayment tax on income, tax on salary, fringe benefit tax, withholding tax, special tax on certain merchandises and services, public lighting tax, and accommodation tax)—but not value added tax (VAT)—for an additional three months from July-September 2022 for business activities in Phnom Penh, Siem Reap, and Sihanoukville
  • Relief through the “freezing” of the tax debts as of the end of 2019 and an exemption from penalties in 2022
  • Measures to encourage businesses in the tourism sector to organize a specialist development program for their staff and the ability to request financial support from the Specialist Development Fund (SDF) project, as needed

Taxpayers eligible for the tax relief and incentives must continue to comply with their tax filing obligations (e.g., monthly e-filing declarations, e-VAT submission, etc.) and other tax obligations in Cambodia.

Read an August 2022 report [PDF 177 KB] prepared by the KPMG member firm in Cambodia


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