Cambodia Extends VAT Exemption on Basic Food Items Until 2028 to Ease Living Costs

• Cambodia will extend VAT exemptions on essential domestically produced food items from January 1, 2026, to the end of 2028.
• The exemption aims to reduce the cost of living by absorbing VAT on basic foods such as meat, eggs, fish, sugar (not candy), salt, fish sauce, and soy sauce.
• The measure applies to taxpayers under the self-declaration regime.
• Relevant government units are instructed to implement the exemption.
• A 20% tax on capital gains will also be introduced from January 1, 2026.

Source: construction-property.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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