Tax Incentives for Siem Reap Tourism Businesses

March 19, 2026

On January 30, 2026, the Ministry of Economy and Finance of Cambodia issued Prakas No. 122 introducing temporary tax incentives for tourism enterprises operating in Siem Reap Province. It is aimed at supporting the recovery and development of the tourism sector in Siem Reap, one of Cambodia’s key tourism destinations, by reducing the tax burden on businesses operating in the province.

Scope of application

The incentives apply to tourism enterprises operating in Siem Reap Province, including hotels, guesthouses, restaurants, and travel agencies. Eligible businesses must be properly registered with the tax administration and conducting business activities within the province

Tax incentives

Eligible tourism enterprises will benefit from several tax incentives for the 2026 tax year, including:

• Exemption from all types of monthly taxes, except Value Added Tax and Accommodation Tax, from January to December 2026.
• Exemption from Tax on Income (“TOI”) for the 2026 tax year. Any TOI already paid for 2026 can be carried forward as a tax credit and deducted from the annual TOI payable for 2027.
• Exemption from undergoing a tax audit for 2026.

Continuing tax obligations

Despite the incentives, eligible enterprises must continue to comply with certain tax obligations:

• Medium and large taxpayers must submit monthly tax returns through the e-filing system and file annual TOI returns through the TOI e-filing system in accordance with the applicable tax regulations.
• Small taxpayers must submit tax returns in the form and timeframe determined by the tax administration or through the General Department of Taxation’s Tax Prefiling app.
• All enterprises must maintain proper accounting records and supporting documents related to their business activities, in accordance with Cambodian tax laws and regulations.