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Cambodia MEF issues Prakas 122 introducing tax relief for Siem Reap tourism businesses.

Written by ,
 23 February 2026.

The Ministry of Economy and Finance (MEF) has issued Prakas No. 122 dated 30 January 2026, introducing temporary tax relief measures for businesses operating in the tourism sector in Siem Reap Province. The measures apply throughout the 2026 fiscal year and are designed to provide short-term financial support while preserving core compliance obligations.

Businesses and activities covered by Prakas 122

The Prakas applies to tax-registered tourism businesses operating in Siem Reap Province, including hotels, guesthouses, restaurants and travel agencies. Businesses outside the tourism sector or located outside Siem Reap Province are not eligible for the relief measures.

Tax relief measures for the 2026 fiscal year

Eligible taxpayers are granted the following relief for the 2026 fiscal year:

  • Exemption from monthly tax payments from January to December 2026, with the exception of Value Added Tax (VAT) and accommodation tax
  • Exemption from Tax on Income for the 2026 tax year
  • No tax audit for the 2026 fiscal year

Ongoing compliance obligations remain in place

The tax relief measures do not suspend existing filing and record-keeping requirements. Eligible businesses need to continue to file monthly and annual tax returns in accordance with their applicable tax regime, use the General Department of Taxation’s electronic filing systems where required and maintain proper accounting records, documents and supporting information in accordance with applicable laws and regulations.

What this means in practice

The exemptions under Prakas No. 122 offer meaningful cash flow relief for eligible tourism businesses in Siem Reap during 2026. However, as compliance obligations remain fully in effect, businesses should ensure that their accounting and filing systems continue to operate as normal throughout the incentive period.

Businesses should confirm their eligibility under the Prakas, continue filing all required tax returns accurately and on time and retain proper documentation. Professional advice should be sought where clarification is needed.

Cambodia MEF issues Prakas 122 introducing tax relief for Siem Reap tourism businesses

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