Cambodia VAT Rates 2026
Cambodia (កម្ពុជា (Kampuchea)) levies Value Added Tax as អាករលើតម្លៃបន្ថែម (VAT). The standard rate is 10%, applied to most goods and services. Cambodia applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 10% | Most goods and services |
| Zero-rated | 0% | Exports and supporting services |
Registration and filing
| Registration threshold | KHR 250,000,000From ~KHR 250 million annual turnover depending on sector and taxpayer classification |
| Tax authority | General Department of Taxation (GDT) |
| Filing frequency | Monthly returns, due by the 25th of the following month |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/KH endpoint to get Cambodia data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/KH
# No authentication required for rate lookups
# Response:
# { "country_code": "KH", "tax_type": "vat",
# "standard_rate": 10, "reduced_rates": [],
# "currency": "KHR", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Cambodia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/KH').then(r => r.json());
// → { standard_rate: 10, reduced_rates: [],
// currency: 'KHR' }
applyRate(rates.standard_rate);About Cambodia VAT
Cambodia's 10% VAT has been static since 1999 in a heavily dollarised economy where returns are filed in riel but most business runs in US dollars. It was an early Southeast Asian mover on taxing the digital economy: non-resident e-commerce and digital service providers have had to register and charge 10% VAT since 2022. The garment and footwear export sector — the economy's anchor — runs on zero-rating, while basic foods sold by unregistered traders stay outside the net.
VAT in Cambodia is administered by the General Department of Taxation (GDT).
Sources: PwC Worldwide Tax Summaries · General Department of Taxation Cambodia (accessed Jun 2026)
Rate history
- 1999VAT introduced at 10% — unchanged since
Frequently asked questions
What is the VAT rate in Cambodia in 2026?
10% standard with zero-rating for exports — unchanged since the tax was introduced in 1999.
Do foreign digital platforms pay Cambodian VAT?
Yes — non-resident e-commerce providers must register for VAT and charge 10% on B2C sales, with reverse charge for B2B, since 2022.
Related concepts and guides: