Southeast Asia Information Port (www.dnyxxg.com) – To implement the Cambodian government's strategic plan to support the recovery and growth of the tourism industry, the Ministry of Economy and Finance recently issued a formal announcement extending the tax incentives for tourism-related enterprises in Siem Reap Province until December 31, 2026.
The scope of this tax incentive is clearly defined, applicable to all types of tourism-related enterprises legally registered and operating in Siem Reap Province, including hotels, restaurants, travel agencies, tourism consulting firms, and other tourism-related service enterprises.
According to the Ministry of Economy and Finance's guiding document, the 2026 incentive policy includes multiple supports: first, exemption from all monthly tax returns except for Value Added Tax (VAT) and accommodation tax; second, full exemption from corporate profit tax (income tax) for 2026; third, the tax exemption amount for 2026 can be legally deducted from the tax payable in 2027, achieving a cross-year policy effect; and fourth, exemption from tax audits for relevant enterprises during the 2026 calendar year, effectively reducing administrative compliance costs and helping enterprises focus on business operations and market expansion. As the home of the UNESCO World Heritage Site Angkor Wat, Siem Reap Province is the core engine of Cambodia's tourism industry. While the international tourism market is gradually recovering, local tourism businesses still face challenges such as rising operating costs and significant operational pressure.
The Cambodian Ministry of Economy and Finance stated that this policy extension aims not only to alleviate the financial burden on businesses and provide relief, but also to enhance Siem Reap Province's core competitiveness as a global tourism destination. Through this precise and effective "combination punch," the government will inject long-term growth momentum into the tourism industry and promote a steady recovery of the local economy in the post-pandemic era.
