Three VAT Rates

Value Added Tax (VAT) Rate in Cambodia

We can classify VAT rates as three types as follows.

1.VAT for standard rate (10%), most of companies are the taxable supply of goods and services at 10% VAT.

2.VAT for zero rate (0%), when companies export goods or services, so it is subject to 0% VAT ( zero rate).

3. VAT for exemption rate (0%), Some companies make VAT exemption supply of goods or services. For example, hospital, insurance, bank industry etc.