New special tax on energy drinks
Cambodia
Sep 04, 2023
The General Department of Taxation (GDT) of the Ministry of Economy and Finance (MEF) has revised special tax on non-alcoholic beverages or drink products that are produced in Cambodia to a higher rate for those products that are believed to negatively affect people’s health and a lower rate for those that would help people be healthy, said a statement by GDT.
The special tax is raised to 15% for all kinds of energy drinks and is decreased to 5% for selected non-alcoholic drinks that include drinks added with milk processed through high-ultra temperature or heat, soybean juice, drinks made from coconut juice, drinks made from or added with coffee and non-gas drinks drinkable immediately without being liquefied.
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