How vat / sales tax works in Cambodia
Cambodia VAT defaults to 10% on domestic supplies, with output tax charged, input tax credited, and monthly returns filed by the 25th.
Registration follows the turnover threshold with small-taxpayer tracks below, while exports, SEZ supplies, and diplomatic flows zero-rate.
Financial, health, education, and agricultural supplies are largely exempt, and e-invoicing expansion systematises validity.
Tax rates at a glance
- Standard VAT
- 10%
- Zero-rated supplies
- 0%
- Exempt supplies
- Exempt
- Registration line
- Turnover test
- Filing rhythm
- Monthly
- E-invoicing
- Expanding
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersManufacturersFreelancersExpatsCross-border traders
Watch out for
- Small-taxpayer tracks shelter micro-traders but block input recovery, which penalises input-heavy starters that elect shelter for simplicity.
- SEZ and QIP incentive flows carry VAT relief with qualification conditions, not automatic exemption.
- E-invoicing expansion makes issuance validity systematic, with buyer credits depending on compliant documentation.
- Import VAT at the border interacts with duty and excise, so landed-cost modelling needs all three layers.
Frequently asked questions
What is the VAT rate in Cambodia?
Cambodia applies 10% standard VAT in 2026, with zero-rating for exports and SEZ flows and exemptions for finance, health, and education.
How often are Cambodian VAT returns filed?
Monthly by the 25th, with input credits conditioned on compliant invoice documentation.
Do small Cambodian businesses charge VAT?
Below the turnover line, small-taxpayer tracks apply without full VAT duties, though input recovery is forfeited.