ABST will be reduced to zero percent on food and school supplies on April 10 and 11, 2026.

Moreover, the government announced this following Cabinet Decision Item No. 112 of March 18, 2026. The Ministry of Finance and Inland Revenue Department oversee implementation.

The zero-rate applies to the following:

Food items

• All foods under tariff codes 1000–2501
• Biscuits (20089011)

School supplies

• Pencils, markers, erasers, scissors, glue, pencil cases
• Construction paper, folders, binders, calculators, highlighters
• Shoes, crayons, coloured pencils, sharpeners, glue sticks, rulers
• Notebooks, index cards, binder sheets, pens, geometry sets, graph paper
• School uniforms, school bags, art supplies, IT supplies, home economics supplies

In addition, the following items are excluded from the zero-rate:

Excluded items

• Beer and alcohol (2203–2208)
• Tobacco (2400)
• Manufacturing extracts (1300–1400)
• Animal food (2300)
• Live plants (0600)

Furthermore, businesses must record these sales using the zero-rated supplies line on the ABST 03 form.

The Inland Revenue Department encouraged the public to plan purchases during these two days. Consequently, parents can save on essential groceries and school items.

Additionally, businesses should follow proper accounting to comply with ABST rules. This ensures transparency and avoids reporting errors.

Finally, the Ministry of Finance and Inland Revenue Department thanked the public for their cooperation. They urged citizens to take full advantage of this temporary tax relief.