Economy Measure Code Measure Currency Code Amount (Local) Amount (USD) Source Details
Brunei Darussalam 05 05 - Health and income support BND IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).
Brunei Darussalam 05A 05A - Health support BND
Brunei Darussalam 05B 05B - Income support BND
Brunei Darussalam 05B1 05B1 - Tax and contribution deferrals and policy changes BND IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).

The fiscal measures include amongst others, the deferment of payments on Employees Trust Fund (TAP) and Supplementary Contributory Pension (SCP) contributions, discounts on corporate income taxes, rents and utilities.

Brunei Darussalam 05B2 05B2 - Tax and contribution rates reduction BND IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).

All bank fees and charges (except third party charges) that are related to trade and payments of transactions in affected sectors mentioned in Measure 3 will be waived for a period of six months;

Brunei Darussalam 05B3 05B3 - Subsidies to individuals and households BND
Brunei Darussalam 05B4 05B4 - Subsidies to businesses BND IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accesed 14 April 2020).

No amount/estimate: Effective April 1 for six months, an interim fiscal package has been deployed to support SMEs and self-employed groups in sectors such as tourism, hospitality, transport and restaurants.

Brunei Darussalam 05B5 05B5 - Indirect income support BND
Brunei Darussalam 05B6 05B6 - No breakdown (income support) BND
Brunei Darussalam 05C 05C - No breakdown (health and income support) BND
Cambodia 05 05 - Health and income support KHR 851,712,272,727 210,000,000
Cambodia 05A 05A - Health support KHR 243,346,363,636 60,000,000 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 24 July 2020).

April 2020, Additional fiscal resources to the health sector of around USD60 million are expected.

Cambodia 05B 05B - Income support KHR 608,365,909,091 150,000,000
Cambodia 05B1 05B1 - Tax and contribution deferrals and policy changes KHR Eurocham Cambodia. https://www.eurocham-cambodia.org/post/803/Unofficial-Translation-7th-Round-of-Economic-Mitigation-Measures-in-the-Context-of-the-COVID-19-Crisis (accessed 5 January 2021).

No amount/estimate: (i) February 2020, Deferral of comprehensive tax audits for the entire 2020 for hotels and guesthouse businesses in Siem Reap Province; (ii) 23 December 2020, The government announced the deferral of compulsory payment of Social Security Fund in occupational risk and healthcare sector during the period of business suspension; (iii) 23 December 2020, The government announced to delay the payment of owed amount of the civil aviation fees until March 2021 while permitting those airlines companies to pay the owed amount in installments after the delayed period.

Cambodia 05B2 05B2 - Tax and contribution rates reduction KHR Ministry of Economy and Finance documents: IBFD, 27-02-2020, Letter No. 1313 MEF dated 25/02/2020; Instruction No. 002 MEF dated 25/02/2020; Letter No. 1313 MEF dated 25/02/2020Instruction No. 002 MEF dated 25/02/2020; Letter No. 1313 MEF dated 25/02/2020Instruction No. 002 MEF dated 25/02/2020. https://www.dfdl.com/resources/legal-and-tax-updates/cambodia-update-relief-provided-for-businesses-affected-by-covid-19-and-eba/ (accessed 30 April 2020); Eurocham Cambodia. https://www.eurocham-cambodia.org/post/803/Unofficial-Translation-7th-Round-of-Economic-Mitigation-Measures-in-the-Context-of-the-COVID-19-Crisis (accessed 5 January 2021).

No amount/estimate: (i) February 2020, Temporary tax break for registered enterprises in the tourism and garment/footwear and bag manufacturing sectors. April 2020, Support to tourism sector, i.e. exemption from all monthly taxes for two months (June to July 2020) for hotels, guesthouses, restaurants and travel agencies registered with the General Department of Taxation, and whose business activities are operated in Phnom Penh, Siem Reap, Preah Sihanouk, Kep, Kampot, Bavet city, and Poipet city. 31 July 2020, Continued support to the aforementioned businesses through tax exemption. 1 October 2020, the measure is extended until December 2020. On 23 December 2020, the government announced that it will continue to exempt all monthly taxes for the aforementioned businesses until March 2021; (ii) Waiving of CIT for 4 months from February to May 2020 for hotels and guesthouse businesses operating in Siem Reap Province (tourist town); (iii) Waiving of transfer tax for any purchases below USD70,000 from licenced property developers effective for one year (February 2020 to January 2021). On 23 December 2020, the government announced the continued exemption of stamp tax for houses valued at or less than USD70,000 until December 2021; (iv) April 2020, Exemption of all airlines registered in Cambodia from minimum tax for two more months from June to July 2020. 31 July 2020, Measure is extended until September 2020. 1 October 2020, The government announced to extend the measure until December 2020. On 23 December 2020, the government announced the continued exemption of minimum tax for the airline companies registered in Cambodia until March 2021; (v) 30 December 2020, Exemption on patent tax and signage tax for travel agencies and operators in other tourism-related industries. The taxpayers are still obligated to do patent renewal (See Measure 10: No breakdown); (vi) No amount/estimate: May 26, Loosen the application of withholding tax for local and overseas lenders by about 5% to 10%. On 23 December 2020, the government announced the reduction of withholding tax rate to 5% in 2021 (10% in 2022) on interest payments for the new borrowings (10% in 2021 for existing borrowings) by banks and MFIs from both resident or non-resident lenders.

Cambodia 05B3 05B3 - Subsidies to individuals and households KHR 202,788,636,364 50,000,000 RGC. http://auschamcambodia.com/wp-content/uploads/2020/05/fourth-round-of-stimulus-measures.pdf (accessed 11 June 2020); Australian Embassy in Cambodia. https://cambodia.embassy.gov.au/files/penh/20200624-Media-Release-Australia-and-Germany-support-historic-cash-transfer-English.pdf (accessed 26 June 2020); RGC. https://pressocm.gov.kh/en/archives/66499 (accessed 1 July 2020); RGC. https://bit.ly/3kmSOMU (accessed 04 August 2020); EuroCham Cambodia. https://bit.ly/3dOZD6U (accessed 22 October 2020); Eurocham Cambodia. https://www.eurocham-cambodia.org/post/803/Unofficial-Translation-7th-Round-of-Economic-Mitigation-Measures-in-the-Context-of-the-COVID-19-Crisis (accessed 5 January 2021).

No amount/estimate: 24 June 2020, The Royal Government introduced the "Cash Transfer Program for Poor and Vulnerable Households during COVID-19" with support from international donors. The monthly spending for this assistance program is approximately KHR100 billion (or about USD25 million) and will run for two months in the first round (June and July). 31 July 2020, Implement Cash Assistance Programmes for the poor and vulnerable families amid COVID-19 pandemic until September 2020. 1 October 2020, Continue to roll out the cash relief program for poor and vulnerable families during the impact of the COVID-19 pandemic for three more months from October to December 2020. On 23 December 2020, the government announced that it will continue to roll the program until March 2021.

Cambodia 05B4 05B4 - Subsidies to businesses KHR Eurocham Cambodia. https://www.eurocham-cambodia.org/post/803/Unofficial-Translation-7th-Round-of-Economic-Mitigation-Measures-in-the-Context-of-the-COVID-19-Crisis (accessed 5 January 2021).

23 December 2020. The Government of Cambodia will continue to provide financial support (USD40 per month for each worker) in the garment/textile, footwear, travel accessory, bag and tourism industries (e.g., hotels, guesthouses, restaurants, and travel agents) until March 2021 [update].

Cambodia 05B5 05B5 - Indirect income support KHR 405,577,272,727 100,000,000 RGC. http://auschamcambodia.com/wp-content/uploads/2020/05/fourth-round-of-stimulus-measures.pdf (accessed 11 June 2020)

26 May 2020, Extend the coverage and amount of the budget for the “cash for work program” in 2020 to USD100 million to absorb the labor force who have lost employment from the factories/enterprises and returned home from the foreign countries, to support the local people’s living standards, and to bring about socioeconomic achievements through the construction of small local physical infrastructures to enhance the agricultural and economic sectors.

Cambodia 05B6 05B6 - No breakdown (income support) KHR
Cambodia 05C 05C - No breakdown (health and income support) KHR
European Central Bank 05 05 - Health and income support EUR
European Central Bank 05A 05A - Health support EUR
European Central Bank 05B 05B - Income support EUR
European Central Bank 05B1 05B1 - Tax and contribution deferrals and policy changes EUR
European Central Bank 05B2 05B2 - Tax and contribution rates reduction EUR
European Central Bank 05B3 05B3 - Subsidies to individuals and households EUR
European Central Bank 05B4 05B4 - Subsidies to businesses EUR
European Central Bank 05B5 05B5 - Indirect income support EUR
European Central Bank 05B6 05B6 - No breakdown (income support) EUR
European Central Bank 05C 05C - No breakdown (health and income support) EUR
European Union 05 05 - Health and income support EUR 16,671,000,000 18,441,371,681
European Union 05A 05A - Health support EUR 11,544,000,000 12,769,911,504 OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 15 April 2020); EC. https://www.consilium.europa.eu/en/press/press-releases/2020/09/11/addressing-covid-19-council-approves-6-2-billion-budget-increase-for-2020/ (accessed 12 September 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1671 (accessed 21 September 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1680 (accessed 21 September 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1416 (accessed 1 August 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1829 (accessed 10 October 2020); EIB. https://www.eib.org/en/press/all/2020-271-covid-19-eib-provides-eur50-million-to-navarre-to-strengthen-its-health-response-to-covid-19 (accessed 15 October 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_2041 (accessed 20 January 2021); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_2136 (accessed 21 November 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_2200 (accessed 28 November 2020); Council of the EU. https://www.consilium.europa.eu/en/press/press-releases/2020/12/07/council-greenlights-temporary-vat-relief-on-covid-19-vaccines-and-test-kits/ (accessed 7 December 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_21_50 (accessed 15 January 2021); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_21_51 (accessed 20 January 2021); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_21_655 (accessed 18 February 2021). EC. https://ec.europa.eu/commission/presscorner/detail/en/statement_21_861 (accessed 27 February 2021). European Council. https://www.consilium.europa.eu/en/press/press-releases/2021/02/25/statement-of-the-members-of-the-european-council-on-covid-19-and-health-25-february-2021/ (accessed 27 February 2021).

(i) 13 March 2020, EUR800 million of the EU Solidarity Fund will be available by including a public health crisis within its scope, with a view of mobilizing it if needed for the hardest-hit EU member states; (ii) 19 March 2020, The European Commission (EC) decided to create a European civil protection stockpile of medical equipment (initial budget of EUR50 million, proposed to increase to EUR80 million) with a 90% Commission grant; (iii) 2 April 2020, The EC presented legislative proposals for an Emergency Support Instrument for the healthcare sector, (EUR3 billion) from the EU budget. 11 September 2020, The EC agreed to add EUR6.2 billion to the EU 2020 budget to address the impact of the COVID-19-crisis and to fund inter alia the vaccine strategy. The revised budget increases payments for the Emergency Support Instrument (ESI) by EUR1.09 billion to ensure the development and deployment of a COVID-19 vaccine. The Commission will use this money as a down-payment for pre-ordering vaccine doses. 18 September 2020, EU allocates EUR150 million for the transport of essential medical items through the ESI and entered into a contract with Sanofi-GSK to purchase up to 300 million doses of the Sanofi-GSK vaccine; (iv) EUR63 million, EC secures EU access to Remdesivir (first European treatment authorized for COVID-19); (v) No amount/estimate: 8 October 2020, the EC approved a third contract with a pharmaceutical company, Janssen Pharmaceutica NV, one of the Janssen Pharmaceutical Companies of Johnson & Johnson. Once the vaccine has proven to be safe and effective against COVID-19, the contract allows EU Member States to purchase vaccines for 200 million people. They will also have the possibility to purchase vaccines for an additional 200 million people; (vi) 13 October 2020, EIB is providing EUR50 million to the Autonomous Community of Navarre, Spain to strengthen its capacity to respond to the COVID-19 health crisis. The EU bank financing will enable the Spanish region to adapt its healthcare infrastructure to meet the additional costs generated by the pandemic; (vii) No amount/estimate: 11 November 2020, In order to step up the fight against the COVID-19 pandemic and future health emergencies, The EC is taking the first steps towards building the European Health Union. The Commission is putting forward a set of proposals to strengthen the EU's health security framework, and to reinforce the crisis preparedness and response role of key EU agencies; (viii) No amount/estimate: 17 November 2020, The EC approves a fifth contract with CureVac for the initial purchase of 225 million doses of potential vaccine; (ix) No amount/estimate: 25 November 2020, The EC approved a sixth contract under the EU Vaccines Strategy, with the pharmaceutical company Moderna. The contract provides for the initial purchase of 80 million doses on behalf of all EU Member States; (x) 7 December 2020: The Council of Europe adopted amendments to the directive on the common system of value added tax (VAT) to allow member states to temporarily exempt COVID-19 vaccines and testing kits, as well as closely related services, from VAT; (xi) 11 January 2021, The EC supports blood services to increase COVID-19 convalescent plasma collection with grants amounting to EUR36 million financed through the ESI; (xii) No amount/estimate: 12 January 2020, The EC concluded exploratory talks with the pharmaceutical company Valneva with a view to purchasing its potential vaccine against COVID-19. The envisaged contract with Valneva would provide for the possibility for all EU Member States to purchase together 30 million doses, and they could further purchase up to 30 million more doses; (xiii) No amount/estimate: 17 February 2021, The EC approves second contract with Moderna to ensure up to additional 300 million doses; (xiv) 25 February 2021, EUR225million for the HERA (Health Emergency Preparedness and Response Authority) Incubator, Europe’s bio-defense preparedness plan against COVID-19 variants (for details on the HERA Incubator, see: http://bit.ly/37qanXl). The plan received strong support from leaders of the Member States [update].

European Union 05B 05B - Income support EUR 327,000,000 361,725,664
European Union 05B1 05B1 - Tax and contribution deferrals and policy changes EUR
European Union 05B2 05B2 - Tax and contribution rates reduction EUR
European Union 05B3 05B3 - Subsidies to individuals and households EUR 179,000,000 198,008,850 OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 15 April 2020).

Mobilized European Globalisation Adjustment Fund to support dismissed workers and those self-employed (up to EUR179 million available in 2020).

European Union 05B4 05B4 - Subsidies to businesses EUR 148,000,000 163,716,814 OECD. http://www.oecd.org/coronavirus/en/#country-tracker (accessed 15 April 2020); IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 21 May 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1221 (accessed 9 July 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1872 (accessed 15 October 2020); EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_1007 (accessed 12 June 2020).

(i) No amount/estimate: 19 March 2020, EU Commission intends to allow State aid for struggling businesses and enable Member States to use the full flexibility foreseen under State aid rules. On 8 May 2020, the European Commission adopted a second amendment to extend the scope of the State aid Temporary Framework to recapitalization and subordinated debt measures to further support the economy in the context of the coronavirus outbreak. The amended Temporary Framework will be in place until the end of December 2020, except for recapitalization measures which has an extended period by the end of June 2021. The Commission will assess before these dates if they need to be extended. 29 June 2020, third amendment to the State aid extends Temporary Framework to enable Member States to provide public support under the Temporary Framework to all micro and small companies, even if they were already in financial difficulty on 31 December 2019; 13 October 2020, EC has decided to prolong and extend the scope of the State aid Temporary Framework adopted on 19 March 2020 to support the economy in the context of the coronavirus outbreak. All sections of the Temporary Framework are prolonged for six months until 30 June 2021, and the section to enable recapitalization support is prolonged for three months until 30 September 2021; (ii) 8 June 2020, European Innovation Council (EIC) Accelerator Pilot fund issued grants of EUR148 million to innovative companies.

European Union 05B5 05B5 - Indirect income support EUR
European Union 05B6 05B6 - No breakdown (income support) EUR
European Union 05C 05C - No breakdown (health and income support) EUR 4,800,000,000 5,309,734,513 EC. https://ec.europa.eu/commission/presscorner/detail/en/ip_20_997 (accessed 12 June 2020); ESF. https://esf.ie/en/covid-19/react-eu/ (accessed 5 September 2020).

(i) June 2020, EUR4.8 billion (in grants from the amended 2020 annual EU budget) for REACT-EU that will provide additional funding for the most important sectors that will be crucial to lay the basis for a sound recovery. This will involve investment to support job maintenance, including through short-time work schemes and support for the self-employed. The funds can also be used to support job creation and youth employment measures, to health care systems and the provision of working capital and investment support for small and medium-sized enterprises. Such support will be available across economic sectors, including for the much-affected tourism and culture sectors. The additional support will also serve to invest in the European Green Deal and digital transition, as an enhancement to the significant investment in those areas that is already taking place through EU cohesion policy.

Indonesia 05 05 - Health and income support IDR 576,333,200,000,000 37,930,198,453
Indonesia 05A 05A - Health support IDR 81,100,000,000,000 5,337,431,705 IMF. https://www.imf.org/en/Topics/imf-and-covid19/Policy-Responses-to-COVID-19 (accessed 27 May 2020). MOF (as of June 4). OECD. http://www.oecd.org/coronavirus/en/ (accessed 5 May 2020). WTO. https://www.wto.org/english/tratop_e/covid19_e/trade_related_goods_measure_e.htm (accessed 21 May 2020).

The stimulus packages rolled out by the government includes support to the health care sector to boost testing and treatment capability for COVID-19 cases: (i) 13 March 2020, the second fiscal package includes incentives for medical staff dealing with COVID-19 (IDR15 million to medical specialists, IDR 10 million to physicians and dentists, IDR7.5 million to nurses and IDR5 million to other medical staff members; IDR300 million in case of death of a medical worker) for a budget of IDR6.1 trillion; (ii) 31 March 2020, Under the third fiscal package, authorities announced an additional IDR75 trillion for healthcare; (iii) 13 May 2020, See (ii) under Measure 5B1. All amounts reflected under Measure 5B6.