Annual tax on means of transport in Cambodia
The annual vehicle tax in Cambodia — GDT brackets by engine displacement, payment window (1 June – 30 November), motorbikes exempt, sticker.
- Cost
- 200 000 ៛ – 1 900 000 ៛ Passenger cars — motorbikes exempt, trucks and vehicles > 4000 cc more expensive
- Duration
- Annual, payment between 1 June and 30 November
- Difficulty
- Easy
- Reading
- 7 min
In 3 bullets
- All 4-wheel vehicles (car, pick-up, truck) must pay the annual tax on means of transport (tax on means of transportation) to the GDT .
- Motorbikes and tricycles: exempt — no annual tax, just initial registration.
- Payment window: 1 June to 30 November each year. Beyond: penalties and fines.
Eligibility
The tax concerns every owner of a 4-wheel vehicle registered in Cambodia, whether Cambodian or resident foreigner. The vehicle must be:
- Registered in Cambodia (KH plate).
- Compliant with Chhiek (technical inspection) in current validity.
- Owned on 1 January of the year concerned (vehicles registered after 1 January are taxed pro-rata in the year of purchase, then at full rate in following years).
The calculation is based on engine displacement (cm³) and vehicle type (car vs truck). Electric vehicles benefit from a favourable regime since Notification 009 of the Ministry of Economy and Finance (August 2025).
Cost and duration
The official schedule is set by Prakas (Prakas 738 of the Ministry of Economy and Finance) and periodically revised. 2025 rates (latest known collection reference):
Passenger cars (by engine displacement)
| Displacement | Annual tax (KHR) | ≈ USD |
|---|---|---|
| < 1,500 cc | 200,000 | ≈ 49 |
| 1,500 – 2,000 cc | 350,000 | ≈ 85 |
| 2,000 – 2,500 cc | 540,000 | ≈ 132 |
| 2,500 – 3,000 cc | 1,100,000 | ≈ 268 |
| 3,000 – 4,000 cc | 1,500,000 | ≈ 366 |
| > 4,000 cc | 1,900,000 | ≈ 463 |
Trucks (by engine displacement)
| Displacement | Annual tax (KHR) | ≈ USD |
|---|---|---|
| < 3,000 cc | 800,000 | ≈ 195 |
| 3,000 – 5,000 cc | 1,500,000 | ≈ 366 |
| > 5,000 cc | 2,500,000 | ≈ 610 |
How to pay the tax
1. Partner bank (most common)
Virtually all major Cambodian banks accept payment of the means-of-transport tax on behalf of the GDT:
- ABA Bank
- ACLEDA Bank
- Canadia Bank
- Maybank
- J Trust Royal
- Vattanac
- Wing (mobile payment)
Typical procedure:
- Show up at the counter with passport / ID, vehicle registration and Chhiek certificate in current validity.
- The bank queries the GDT system and computes the amount due.
- Payment in KHR or USD at the day’s rate.
- You receive an official receipt + sticker to affix to the windscreen.
2. GDT mobile app / e-payment
The GDT pushes dematerialised payment via its portal and mobile app. Registration requires a TIN (tax number) and isn’t always simple for a foreigner without an entity — the bank route remains the most practical.
3. Regional GDT offices
Possible but inconvenient: queues in July-October, Khmer-only paperwork.
Required documents
- Vehicle registration (original or copy depending on bank).
- Valid Chhiek certificate (technical inspection conditions the right to pay the tax).
- Passport or ID of the owner (foreigner: passport + current visa).
- Previous year’s payment receipt: not mandatory but speeds processing.
- The amount in KHR or USD (banks convert).
Extension / Renewal
The tax is strictly annual. No extension possible:
- 1 June to 30 November: official payment period.
- 1 to 31 December: tolerance with moderate penalties depending on year.
- From 1 January following: outright penalties, and impossibility to renew the registration / do an ownership transfer until arrears are paid.
Common pitfalls
FAQ
I bought my car in September — do I pay the full tax?
No. The tax is calculated pro-rata for the year of acquisition from the registration month. From the following year, you pay the full rate in the 1 June – 30 November window.
I sell my car mid-year — is the tax refundable?
No, the tax is not refundable. The new owner will benefit from coverage until 31 December of the current year, without repaying. It’s a seller’s selling point.
What if I drive a foreign-registered vehicle (Thai, Vietnamese plate)?
You don’t owe the Cambodian tax, but your vehicle is subject to temporary import rules of customs (Carnet de passage en douane / TIP — Temporary Import Permit). Beyond a few weeks, you must register in KH (and thus pay the tax).
Can T-visa (tourist) expats buy a vehicle?
In theory yes (vehicle ownership isn’t reserved to residents), but in practice, registering in your name requires address proof like a Sangkat letter, which implies a long-stay visa. Many long-term tourists go through a Cambodian proxy — discouraged at resale time.
How do I know if my vehicle has tax arrears?
At any partner bank counter: present the registration, they query the GDT system and tell you the years due. No fee for consultation.
Sources (2)
Every fact in this guide comes from official documents or government sites. An access date is recorded for each source.