Economy
Cambodia grants 2026 tax relief to boost Siem Reap tourism recovery
PHNOM PENH, Feb 18, 2026 (KPT) – Cambodia has announced a one year tax relief package for tourism businesses in Siem Reap province, aiming to support recovery as international visitor numbers fluctuate, officials said Wednesday.
Hotels, guesthouses, restaurants and travel agencies will be exempt from monthly taxes throughout 2026, except for value added tax and accommodation tax, according to a statement from the Ministry of Economy and Finance.

Annual income tax will also be waived, with any installments already paid credited toward 2027 obligations. Eligible enterprises will not face tax audits for the 2026 fiscal year.
Authorities said the measure is designed to ease financial pressure on operators and encourage stability in Siem Reap, home to the UNESCO listed Angkor Archaeological Park. Businesses must continue to file declarations through national e systems and maintain proper records.
Figures from Angkor Enterprise show 93,491 international tourists visited the site last month, generating $4.52 million in revenue — down 34.5 percent from January 2025. The tourism ministry forecasts arrivals of between 5.6 and 5.8 million in 2026, close to last year’s total.
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