Expense management module › Global expense management › Cambodia
Last updated : 11.05.2026
Expense rules in Cambodia.
Cambodia applies VAT at 10%, single rate. Largely dollarized economy (USD circulates alongside KHR).
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1Expense rules & reclaimable VAT
VAT 10% single rate. e-VAT mandatory since 2022 for companies >2B KHR.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 10% | Deductible | VAT invoice + VATIN |
| Lodging | 10% | Deductible | Company VATIN |
| Alcohol | 10% | Limited | Excluded from business meals |
| Fuel | 10% | Deductible | VAT invoice |
| Transport | 10% | Deductible | Taxi/PassApp/airfare |
| Client gifts | 10% | Non-deductible | Strict cap |
Receipt
VAT invoice
VATIN mandatory
Meal cap
<= $30/pers
Above: justify
SourcesCambodia GDT
2Mileage allowance
No official mileage scale. Actual reimbursement on receipts (fuel + tolls).
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel + tolls | On receipt |
| Company car | – | Fuel card | – |
| Tuk-tuk/PassApp | – | 100% on receipt | Receipt required |
Tracking
Logbook
Date, distance, purpose
SourcesCambodia GDT
3Per diem and travel allowances
No official tax per diem. Company policy by city: Phnom Penh and Siem Reap most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Phnom Penh | $25 | $70 | $140 |
| Siem Reap | $22 | $60 | $120 |
| Sihanoukville | $20 | $55 | $100 |
| Other cities | $15 | $45 | $80 |
Currency
USD / KHR
Dual circulation
SourcesCambodia GDT
4Foreign VAT recovery
VAT recovery limited to resident companies via monthly return. No non-resident recovery.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | VAT credit | Monthly (20th) | VAT return |
| Non-resident companies | None | – | Final cost |
| QIP/SEZ | Incentives | Per approval | QIP regime |
Statute of limitations
3 years
Keep invoices
SourcesCambodia GDT
Centralize your Cambodia expenses
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