Cambodia VAT, Specific Tax & Public Lighting Tax Calculator
Accurately calculate statutory Cambodian commercial invoice taxes: 10% standard VAT, Specific Tax (ST / luxury excise) from 3% to 35%, and 3% Public Lighting Tax (PLT) with dual USD and KHR conversion.
โ๏ธ Invoice Value & Commodity Classification
Net invoice price before indirect taxes.
Rates defined in GDT Prakas and 2023 Law on Taxation.
Statutory 3% tax on alcohol & tobacco.
GDT official invoicing exchange rate.
๐งพ Commercial Tax Invoice
VAT Inclusive๐๏ธ Cambodian Commercial Indirect Taxes Matrix
| Tax Type | Standard Rate | Compounding Base | Statutory Coverage |
|---|---|---|---|
| Value Added Tax (VAT) | 10% (0% on exports) | Base + Specific Tax + PLT | All taxable commercial supplies & imports |
| Specific Tax (ST - Beer & Wine) | 25% | Ex-factory / CIF Customs value | Locally brewed and imported beer & wines |
| Specific Tax (ST - Spirits) | 35% | Ex-factory / CIF Customs value | Hard liquor, whiskey, distilled spirits |
| Specific Tax (ST - Telecom) | 10% | Invoice service value | Cellular calls, internet data, ISP services |
| Public Lighting Tax (PLT) | 3% | Supply value before VAT | All sales of alcoholic drinks and tobacco |
โ Frequently Asked Questions: Cambodian Commercial Taxes
Why is VAT calculated on top of Specific Tax and PLT? โผ
Under Cambodian tax law, VAT is a broad-based tax intended to apply to the final gross transaction value. When a product is subject to excise taxes like Specific Tax or Public Lighting Tax, those duties form part of the cost structure and are statutorily included in the taxable base before applying the 10% VAT multiplier.
Can an enterprise claim an input tax credit for Specific Tax? โผ
No. Unlike VAT where input VAT paid on purchases can be offset against output VAT collected from customers, Specific Tax and Public Lighting Tax are non-creditable excise levies. They are treated business expenses for corporate Tax on Income (TOI) purposes.
Are cross-border digital services subject to Cambodian VAT? โผ
Yes. Under Sub-Decree No. 65 on E-Commerce and Prakas No. 542, non-resident digital platform providers (such advertising, streaming, software service) supplying customers in Cambodia are subject to 10% VAT under the simplified VAT registration and reverse charge mechanism.
What goods and services are exempt from VAT in Cambodia? โผ
Statutory non-taxable supplies include public postal services, medical and dental hospital care, passenger transport provided by state-run entities, primary insurance services, basic unprocessed agricultural produce sold by domestic farmers, and educational services provided by accredited institutions.
What are the invoicing rules mandated by the GDT? โผ
Every tax invoice issued by a self-assessment taxpayer must contain the seller's and buyer's English and Khmer names, GDT Tax Identification Number (TIN), sequential invoice number, issue date, clear itemized descriptions, and separate line items for the supply value, Specific Tax, PLT, and 10% VAT.
๐ Royal Government of Cambodia GDT & NSSF Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (KHR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 KHR |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & ASEAN & Kingdom of Cambodia Fiscal Policy Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.