Cambodia: VAT relief for petroleum products
Effective March 20, 2026
The Ministry of Economy and Finance on March 20, 2026, issued a notice introducing measures to ease the VAT tax burden on the supply of regular gasoline and diesel, effective from March 20, 2026.
The notice reduces the VAT rate from 10% to 4%, and provides guidance on invoicing, tax calculation, and e‑filing obligations for enterprises importing and distributing petroleum products.
For more information, contact a KPMG tax professional in Cambodia:
Socheata Nguon | nsocheata@kpmg.com.kh