Several of the Kingdom’s tourism operators have expressed support for the government’s decision to extend tax incentives to tourism enterprises in Siem Reap province through the end of 2026. They hope similar incentives will be extended to tourism businesses in other locations that previously welcomes large numbers of tourists.
The Ministry of Economy and Finance recently issued the “Tax Incentives for Tourism Enterprises in Siem Reap Province”. The policy will apply to hotels, guesthouses, restaurants and travel agencies that are tax-registered and operating in Siem Reap province.
Thourn Sinan, president of the Pacific Asia Travel Association (PATA), told The Post on February 18 that the tax relief for tourism enterprises in Siem Reap is welcome under the current circumstances, as it helps business owners maintain operational stability. He noted that Cambodia’s tourism sector has continued to suffer impacts since the outbreak of the Covid-19 crisis. In addition, the outbreak of war and online scam issues have also had strong negative effects on Cambodia’s tourism sector, especially in Siem Reap.
He suggested that it would be even better if the government could extend tax exemptions to tourism enterprises in the capital and other provinces, as he believed the impacts are not limited to Siem Reap.
“All of these issues continue to negatively affect Cambodia’s tourism industry as a whole. Tax exemptions are beneficial, and I hope the government will also consider other tourist destinations such as Phnom Penh and the coastal provinces,” he said.
Khiev Thy, president of the Angkor Tourist Guide Association, in Siem Reap, noted that the tax exemptions in Siem Reap have been in place since the pandemic. Although the amount of tax involved is not very large, government intervention in this matter is extremely important.
“The continued tax exemptions for tourism enterprises in Siem Reap has had many positive effects by helping sustain their businesses and create jobs for the people,” he said.
According to Thy, the government is not providing additional relief measures to those in the tourism sector, such as extending the validity of tourism licenses.
The current Siem Reap incentives exemption from all types of monthly taxes (except value-added tax and accommodation tax), as well as exemption from annual income tax for 2026 and no tax audits for the 2026 financial year.
