Cambodia’s General Department of Taxation (GDT) has announced that the 2026 tax on means of transport will be collected from June 1 to November 30. Owners who miss the deadline face an additional tax equal to 100% of the tax due under the applicable tax law, according to a GDT notice received on May 27.
The GDT said owners of vehicles already registered in its vehicle tax management system need only provide documentation identifying the vehicle when paying. For vehicles being registered for the first time, owners must submit two copies of the GDT’s VT 001 tax declaration form, together with the vehicle registration card and the owner’s identity card. Goods vehicles and passenger transport vehicles must also have a vehicle technical inspection certificate.
Owners can pay at the GDT, provincial or district tax branches, partner banks, or, for vehicles previously declared for vehicle tax, through the GDT Taxpayer App. To check compliance, the department said it would station officials at vehicle technical inspection centres nationwide and continue sending notices to the homes of owners who had not paid. For vehicles owned by foreign embassies or consulates, international organisations, or government technical cooperation agencies, the tax is borne by the state. For vehicles owned by ministries, institutions or units, the tax is borne by the state or paid by payment order, and a state-owned vehicle inventory must be provided. The notice states that privately owned vehicles using state, Royal Cambodian Armed Forces or police number plates are not permitted to pay the tax under those plates. Their owners must first fulfil the applicable import tax and duty obligations and complete vehicle registration with the Ministry of Public Works and Transport before paying the 2026 vehicle tax.
By: ង៉ែត ពិសាន្ត
