Cambodia

Fiscal support for the tourism industry

25 December:

• Tourism workers to receive $40 USD/ month until March 2021

• Hotels, guesthouses, restaurants and travel agents exempt from monthly taxes until March 2021

1 October:

• Aviation sector to continue to have minimum tax exempted from Oct to Dec 2020

• Payment of civil aviation fees delayed for 2 more months until the end of Dec 2020

• Tourism workers to receive $40 USD/ month for 3 months

• Registered hotels, guesthouses, restaurants and travel agencies will be exempt from tax for the next 3 months

31 July:

• Tax breaks for aviation companies and tourism related businesses extended until Sep

• Unemployed workers in the tourism industry to receive $40 USD/month for another 2 months

26 May:

• Airline companies to benefit from exemption of minimum tax payment until July

• A “Credit Guarantee Fund” of $200 million USD to ease working capital issues

31 March:

• Minimum 3-month 10% tax exemption for aviation sector (until May), plus debt repayment plan can be paid in installments following suspension of operations. Exemption of minimum tax payment until July

• For employees: 20% of salary to be sponsored by the government, but must attend a 1 - 2 weeks short skills course organised by the Ministry of Tourism

• Registered hotels, guesthouses, restaurants and tour agencies in Phnom Penh, Siem Reap, Preah Sihanouk, Kep, Kampot, Bavet and Poipet to be exempted from all taxes in June & July

• Tourism businesses also permitted to not pay into the National Social Security Fund during business suspension

• Tourism businesses exempted from renewal fees for tourism licenses in 2021