5 July 2021

On 29 June 2021, the Royal Government of Cambodia (“RGC”) has announced the implementation of several measures for the third quarter of 2021 (“Q3 2021”)to continue assisting and supporting the businesses community impacted by the pandemic in Cambodia.

Garment, Footwear, Travel Goods, Bag, and Tourism Sectors
Garment, Footwear, Travel Goods, and Bag sectors 
  • Suspended employees will be entitled to USD 70 per month (USD 40 from RGC and USD 30 from the employer) for Q3 2021.
Tourism sector 
  • Suspended employees will be entitled to USD 40 per month from RGC for Q3 2021.
Tourism enterprises 

(Phnom Penh, Siem Reap, Sihanoukville, Kep, Kompot, Bavet, and Poi Pet Only)

  • Exempted from all types of taxes for Q3 2021.
  • No exemption for monthly tax declaration.
Payment of pension scheme
  • Postponed until the end of December 2021.
Social security contributions for occupational risk and healthcare
  • Suspended businesses are exempted from paying social security contributions (including contributions for occupational risk and healthcare).


Transportation Sector
Aviation Sector
  • Exempted from paying minimum tax for Q3 2021.
  • Repayment of outstanding civil aviation fees postponed until the end of September 2021.
  • Repayment of Civil aviation fees allowed in installments.
Transportation and Logistics Sector
  • Exempted from customs brokerage license fee for 2021 and 2022.


The RGC will also continue the implementation of its cash assistance programs to poor and vulnerable families for a further three months for Q3 2021.

If you need any assistance or require further information, please feel free to contact Matthew Rendall of SokSiphana&associates (a member of ZICO Law).

This alert is for general information only and is not a substitute for legal advice.