20/05/2026
Through the adoption of Praka No. 122 dated 30 January 2026, Cambodia has introduced a one year (1) tax relief aimed at supporting enterprises in the tourism sectors in Siem Reap such as hotel, restaurants and travel agencies. The tax reliefs include tax on income, with any amounts already paid being treated as a tax credit applicable toward the 2027 tax year, tax audit and all monthly taxes excluding VAT and accommodation taxes.