Cambodia MOF Issues Ministerial Order on Tax Incentives for Educational Institutions

The Cambodian Ministry of Economy and Finance March 20 issued Ministerial Order No. 172, on tax incentives for the education sector to promote human resource development and vocational training. The order includes measures: 1) exempting covered educational institutions from paying income tax and minimum tax, through 2028; 2) exempting VAT for educational services, including food and accommodation services for students, through 2028; 3) allowing educational institutions to deduct input taxes as covered expenses, through 2028; 4) exempting educational institutions from withholding tax on payments for services, interest, and dividends, through 2028; 5) providing instructions for claiming the incentives; and 6) ...