Tracking delivery on manifesto promises

Implement a zero VAT rate on IT equipment, including computers and locally developed software.

Why this status: Stalled. Current Inland Revenue guidance continues to apply the 18 percent standard VAT rate and confines the zero rate largely to exports. It does not record a 0 percent VAT rate for computers, IT equipment or locally developed software.

Increase the rubber yield to 1,300 kilograms per hectare per year.

Why this status: Official 2025 rubber-sector statistics report average yield below the manifesto target of 1,300 kilograms per hectare per year. Research and productivity work continue, but the published result does not demonstrate that the target has been reached. With no deadline in the pledge, this is assessed as stalled rather than broken.

Categorize goods applicable for VAT and introduce a different tax rate for each category.

Why this status: Stalled. Current Inland Revenue guidance shows a single 18 percent standard VAT rate and 18 percent for financial services, with 0 percent largely limited to export supplies. It does not establish the promised differentiated VAT rates by domestic goods category.

Introduce a 0% VAT rate for essential food items including locally produced milk & eggs, infant milk, drugs, schoolbooks, stationeries & equipment, magazines & journals, library services, agricultural equipment, fertilizer, solar panels & accessories, machinery for renewable energy generation, motor vehicle and equipment used by a disabled person, locally manufactured software and IT related services, and computers, research and development services.

Why this status: Stalled. Current Inland Revenue guidance continues to list the zero VAT rate for exports and a limited historical tourism concession, while the standard rate remains 18 percent. It does not record the promised zero rate for the listed domestic essential goods and services; the 2025 and 2026 VAT amendments did not implement that package.

Ensure the continuous supply of all essential medicines to public health institutions.

Why this status: The objective remains unmet. In July 2025, Health Ministry officials told a parliamentary oversight committee that shortages had arisen, with only 80–90% of essential items expected to be available by year-end; this falls short of continuous supply of all essential medicines. Cabinet has since approved a 2026–2030 medicinal-drug policy to address access, quality and supply-chain challenges, but that is a response in progress rather than proof the continuity problem has been resolved.