Vehicle Tax in Cambodia
Most vehicles in Cambodia require annual tax payment. This guide covers tax rates, payment methods, and deadlines.
Annual Vehicle Tax
Vehicle tax (often called "road tax") must be renewed every year. The amount depends on the type and size of your vehicle.
Motorbikes
Motorcycles are exempt from annual vehicle tax in Cambodia. This exemption has been in place since 2016, following a government decision to eliminate the requirement for motorcycles, three-wheeled motorized vehicles, agricultural tractors, and certain other small vehicles.
Car Tax Rates
Car tax is based on engine displacement (cc):
| Engine Size | Annual Tax (approx. USD equivalent) | Annual Tax (KHR) |
|---|---|---|
| Under 1500cc | $20 | 80,000 |
| 1500-2000cc | $80-120 | 320,000-480,000 |
| 2000-3000cc | $150-200 | 600,000-800,000 |
| Over 3000cc | $250+ | 1,000,000+ |
Note: All tax payments in Cambodia must be made in KHR (Riel). Amounts shown are approximate USD equivalents based on an exchange rate of approximately 4,000 KHR per USD. Rates may vary based on vehicle age and specific category under Prakas 738 (effective from 2025). For precise calculations, consult the General Department of Taxation or use their online tax calculator.
Electric Vehicle Tax Rates
Electric vehicles (EVs) are subject to annual tax rates based on horsepower (hp) and manufacturing year, as updated by Notification 009 (August 2025) amending Prakas 738. The rates are as follows in KHR:
| Category | Horsepower | Up to 5 years old | 5-10 years old | Over 10 years old |
|---|---|---|---|---|
| C | 201-250 hp | 300,000 | 150,000 | 100,000 |
| D | 251-300 hp | 500,000 | 250,000 | 150,000 |
| E | Over 300 hp | 800,000 | 400,000 | 200,000 |
Categories A and B (lower horsepower) remain unchanged from prior regulations. These rates support EV adoption while aligning with national policy.
When to Pay
Vehicle tax must be declared and paid annually between June 1 and November 30 for the following year. The deadline for the 2026 tax payment is November 30, 2026.
Grace Period: Officially none, but enforcement varies
Late Fees: Penalties accrue for overdue payments
Where to Pay
ACLEDA Bank (Recommended)
The easiest way to pay vehicle tax is through ACLEDA Bank - no additional fees charged.
Payment methods:
- ACLEDA Mobile app
- ACLEDA Internet Banking
- Any ACLEDA Bank branch nationwide
Required documents for bank payment:
- Completed Vehicle Tax Return Form (two copies) - download from ACLEDA
- Vehicle registration card (or import tax receipt for temporary plates)
- ID card or passport of vehicle owner
- Technical inspection certificate (vans, trucks, and buses only)
Bank contact: 023 994 444 or 015 999 233
Government Tax Offices
Phnom Penh - Main Tax Office: Ministry of Public Works and Transport Corner of Norodom Blvd & St. 106 Open: Monday-Friday, 7:30am-11:30am, 2:00pm-5:00pm
Provincial Offices: Each province has a Department of Public Works where you can pay tax.
Through Agents
Many Cambodians use "brokers" who handle the paperwork for a fee ($5-10 extra). This can save significant waiting time at government offices.
Documents Required
For government office payment:
- Vehicle registration card
- Previous year's tax sticker
- ID (passport for foreigners)
- Payment in KHR (Riel) - if paying USD, they convert at the day's exchange rate
For ACLEDA Bank payment:
- Vehicle Tax Return Form (two copies)
- Vehicle registration card
- ID card or passport
- Technical inspection certificate (commercial vehicles only)
Tax Sticker
After payment, you receive:
- A tax receipt
- A new sticker for your windscreen/number plate
Display: The sticker must be visible on your vehicle. For cars, it goes on the windscreen.
Vehicle Inspection
Some vehicles require annual inspection (technical check) before tax payment:
- All cars over 15 years old
- Commercial vehicles
- Vehicles involved in accidents
The inspection checks:
- Brakes and lights
- Emissions
- General roadworthiness
Common Issues
Expired Tax (Long Overdue) You'll need to pay backdated tax plus penalties. ACLEDA Bank can process backdated payments when issuing your new tax sticker - no need to visit multiple offices.
Tips
- Use ACLEDA Bank - Skip government office queues by paying through the bank app or branch
- Don't wait until the last day - offices get busy around month-end
- Keep copies - photograph your registration card and receipts
- Set a reminder - mark your calendar for annual renewal
- Consider an agent - worth the small fee for time savings if not using bank payment