# Cambodia VAT Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/apac/cambodia
Published: September 22, 2026

Cambodia applies a 10% VAT on most supplies. Learn registration requirements, the e-commerce VAT rules for nonresident suppliers, and monthly filing deadlines.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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](/sales-tax-guides/apac).

#### 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

- [1] [General Department of Taxation — FAQs on implementing VAT on e-commerce (10% VAT, simplified registration)](https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/b0766b9e-34c4-4bee-a0e1-8d33d7bcf2d5)

- [2] [General Department of Taxation — Laws and regulations](https://www.tax.gov.kh/en/categories/ON86y770444897446)

Verified July 2026 against General Department of Taxation (Cambodia) guidance.

#### Frequently asked questions

### What is the VAT rate in Cambodia?

The standard VAT rate is 10%, with 0% on exports and a list of non-taxable (exempt) supplies.

### What is the registration threshold for foreign digital sellers?

Non-residents register (simplified) above KHR 250 million (~USD 62,500) a year or KHR 60 million (~USD 15,000) over three consecutive months, within 30 days.

### Is SaaS taxable in Cambodia?

Yes. SaaS supplied by a non-resident to Cambodian consumers is subject to 10% VAT; B2B sales are reverse-charged by the Cambodian buyer.

### What must a non-resident digital seller do?

Complete simplified VAT registration with the GDT within 30 days of crossing the threshold, then charge 10% VAT on B2C sales and file monthly declarations.

### When are Cambodian VAT returns due?

Monthly — by the 20th of the following month for manual filing, or the 25th for e-filing.

### What is the penalty for late Cambodian VAT?

Failure to register costs KHR 5 million plus back VAT and 1.5% monthly interest; late payment adds 10–25% additional tax plus 1.5% interest per month.