Cambodia: Specific tax rates on locally produced non-alcoholic beverages

All enterprises in non-alcoholic beverage industry that produce and supply locally are informed of new specific tax rates

Specific tax rates on locally produced non-alcoholic beverages

Article Posted date 23 August 2023

The General Department of Taxation (GDT) issued a notification (Notification 28271 GDT, dated 15 August 2023) to inform all enterprises in the non-alcoholic beverage industry that produce and supply locally in Cambodia of the new specific tax rates that are effective from 1 September 2023:

  • 15% on all kinds of energy drinks
  • 5% on certain non-alcoholic beverages, including:
    • Milk-based drinks that undergo high ultraviolet (UV) radiation
    • Soy milk
    • Coconut water-based drinks
    • Coffee-based drinks or drinks with coffee-added flavor
    • Non-carbonated drinks for instant consumption
  • 10% on other non-alcoholic beverages not mentioned above

Read an August 2023 report [PDF 129 KB] prepared by the KPMG member firm in Cambodia

 

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