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Cambodia: VAT relief for petroleum products

Effective March 20, 2026

april 30, 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

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