Cambodia VAT Guide for 2026: Rates, Registration & Compliance
Cambodia applies a 10% VAT on most supplies. Learn registration requirements, the e-commerce VAT rules for nonresident suppliers, and monthly filing deadlines.
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Key Takeaways
Cambodia's standard VAT rate is 10%, applying to goods, services, imports, and non-resident digital supplies. Resident medium/large taxpayers register for VAT domestically, while non-resident suppliers of digital goods and services complete a simplified VAT registration with the General Department of Taxation. Postal, medical, education, and financial services are non-taxable and exports are zero-rated; SaaS supplied by a non-resident to Cambodian consumers is taxable at 10%, with B2B sales reverse-charged by the customer.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Cambodia's Value-Added Tax (VAT) is a standard 10% on the supply of goods and services, imports, and non-resident digital supplies. Exports are zero-rated, and specified supplies such as postal, medical, education, and financial services are non-taxable. The General Department of Taxation (GDT) administers it [1][2].
Rate | Applies to |
|---|---|
Standard 10% | Goods, services, imports, and non-resident digital supplies |
Zero 0% | Exports of goods and services |
Exempt | Postal, medical, education, financial services, and other listed supplies |
For more detail, see our APAC VAT guides.
Cambodia VAT Calculator
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Cambodia · VATRates as of August 2026. Source: GDT: VAT FAQ (opens in a new tab); GDT: Law on Taxation 2023 (opens in a new tab).
Cambodia · Standard rate
10%
VAT rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Cambodia uses VAT registration rules, not US-style economic nexus. Resident businesses classified as medium or large taxpayers register for VAT and charge 10%. Non-resident suppliers of digital goods and services or other e-commerce to Cambodia must complete simplified VAT registration with the General Department of Taxation [1]. For B2C sales the non-resident charges and remits 10% VAT; for B2B sales the registered Cambodian customer self-assesses the VAT under a reverse charge, so the non-resident does not collect it [1]. Registration steps are in the How to Register section.
Filing frequency & deadlines
VAT declarations and payment are due monthly — by the 20th of the following month for manual filing, or the 25th for e-filing. The same monthly cycle applies to simplified-regime non-resident digital filers [1][2].
Exemptions
Public postal services, medical and dental care, state public transport, insurance, primary financial services, and education are non-taxable, and exports are zero-rated. SaaS supplied by a non-resident to Cambodian consumers is taxable at 10%; B2B sales are reverse-charged by the Cambodian customer [1][2].
Penalties
Failing to register when required costs KHR 5 million per incident, plus back VAT and 1.5% monthly interest. Late payment adds 10% (negligence) or 25% (serious negligence) of the tax underpaid, in each case plus 1.5% interest per month [1].
Sources
Verified July 2026 against General Department of Taxation (Cambodia) guidance.
Frequently asked questions
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