The General Department of Taxation (GDT) issued a notification (Notification 28271 GDT, dated 15 August 2023) to inform all enterprises in the non-alcoholic beverage industry that produce and supply locally in Cambodia of the new specific tax rates that are effective from 1 September 2023:
- 15% on all kinds of energy drinks
- 5% on certain non-alcoholic beverages, including:
- Milk-based drinks that undergo high ultraviolet (UV) radiation
- Soy milk
- Coconut water-based drinks
- Coffee-based drinks or drinks with coffee-added flavor
- Non-carbonated drinks for instant consumption
- 10% on other non-alcoholic beverages not mentioned above
Source KPMG
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