Cambodia VAT / Sales Tax
Detailed vat / sales tax rates and rules for Cambodia in 2026.
VAT / Sales TaxKHR
Cambodia's VAT is levied at 10% on the supply of most goods and services. Exempt supplies include public postal services, healthcare, education, financial services, and electricity and water supply. Small taxpayers with annual turnover below KHR 250 million are in the simplified tax regime and not required to register for VAT.
Standard Rate
10%
Registration Threshold
KHR 250 million annual turnover (approximately USD 62,500)
Reduced Rates
0% — Exports, international transportation
How Cambodia VAT / Sales Tax compares
Cambodia’s standard VAT / sales tax rate of 10% is the 140th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.
Cambodia
10%
Asia average
9.6%
Global average
13.7%
