From 20 March 2026, Cambodia will reduce the VAT rate on gasoline and diesel from 10% to 4%, with the government absorbing the remaining 6% to subsidise fuel consumption. The temporary measure applies to both B2B and B2C sales and requires updates to invoicing and e‑filing systems. The change is part of a broader effort to manage energy‑driven inflation without altering the overall VAT framework.
From 20 March 2026.
4% (reduced from 10%).
The government will absorb the remaining 6% of VAT, effectively subsidising fuel consumption.
B2B invoices must replace “VAT 10%” with “VAT 4%”, B2C invoices will embed 4% VAT, and the e‑filing system will include a new “VAT 4%” category.
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