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.
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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