The Cambodian government has offered a number of tax incentives to the private sector, and these include:
Exemption of value-added tax (VAT) to enterprises importing or supplying various fertilisers, crop seedlings, animal medicines, animal feed, agriculture equipment and machinery, as well as those supplying unprocessed agriculture products
For enterprises engaged in producing, supplying or exporting paddy rice, milled rice, corn, beans, pepper, cashew nuts, cassava, or rubber:
Exemption of VAT from March 2019 to the end of 2023
Exemption of profit tax prepayment from January 2019 to the end of 2023
Exemption of minimum tax (only to those having proper accounting standards and showing full compliance to the inspectors) from 2019 to 2023
Exemption of withholding tax on service from March 2019 to the end of 2023
Exemption of profit tax prepayment and minimum tax to SMEs from October 2018 (only those who show compliance to the eligibilities).