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Government Suspends Income Tax for Key Agricultural Products

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PHNOM PENH, Cambodia (Nov. 25, 2025) — Cambodia’s government has suspended income tax obligations for enterprises involved in the production, local supply or export of major agricultural products, including rice paddy, milled rice, corn, soybeans, cassava, cashew nuts, rubber, Pailin longan, mango, bananas, livestock, aquaculture and locally produced palm oil used in animal feed.

The Ministry of Economy and Finance said the measure is designed to boost competitiveness and stimulate growth in the agricultural sector.

Eligible enterprises will receive three exemptions: suspension of the minimum tax, suspension of prepayment of income tax and exemption from withholding tax on payments to individuals outside the self-declaration regime.

To qualify, enterprises must meet four conditions: obtain a VAT certificate from the Consumer Protection Competition and Fraud Repression Directorate-General (CCF), formerly known as CAMCONTROL; attach supplier lists to monthly VAT declarations; maintain proper accounting records in line with legal standards; and submit monthly and annual tax returns accurately and on time.

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Cambodian Cashew nut

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