Country tax profile · 2026
Cambodia VAT / sales tax
How Cambodia taxes VAT / sales
Cambodia charges a standard VAT/GST of 10% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for Cambodia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Cambodia's VAT / sales tax compares
Cambodia's VAT / sales tax of 10% is the 142nd highest of the 196 countries we track, against a global average of 14.1% and a Asia average of 10.2%.
Countries with a similar VAT / sales tax
Djibouti (10%) · Iran (10%) · Liberia (10%) · Papua New Guinea (10%) · Paraguay (10%) · Vietnam (10%)
Who is a tax resident of Cambodia?
Domicile or principal place of abode in Cambodia, or physical presence for more than 182 days in any 12-month period ending in the tax year
Related Cambodia taxes
Moving to Cambodia?
Get matched with a vetted Cambodia tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Cambodia VAT / sales tax FAQ
What is the VAT / sales tax rate in Cambodia?
Cambodia charges a standard VAT/GST of 10% on most goods and services, with reduced rates on some essentials.