Cambodia Investment Review
Cambodia collected approximately $6.77 billion in total tax revenues in 2025, according to figures released by the General Department of Taxation (GDT) and the General Department of Customs and Excise of Cambodia (GDCE).
The figures exceeded government targets despite ongoing economic pressures and slower regional growth.
Companies recognised among Cambodia’s leading taxpayers received a Letter of Appreciation from Hun Manet in recognition of their contribution to national tax revenues.
Cambodia’s Top 10 Taxpayers in 2025
- Viettel (Cambodia) [Metfone]
- HEINEKEN (Cambodia) Co., Ltd
- Smart Axiata Co., Ltd
- N.C.X. Co., Ltd [Honda]
- Advanced Bank of Asia Limited [ABA Bank]
- ACLEDA Bank Plc.
- Amret MFI
- KB Prasac Bank Plc.
- Cambrew Ltd.
- JT International (Cambodia) Ltd
Cambodia’s 2025 Tax Collection Breakdown
According to official figures:
- GDT collected approximately $3.577 billion in domestic taxes in 2025.
- GDCE collected approximately $3.2 billion in customs and excise revenues.
- Total combined tax revenues reached approximately $6.777 billion.
- GDT achieved 100.23% of its annual budget target.
- GDCE exceeded its budget target by 24.5%.
The GDT is responsible for collecting domestic taxes such as VAT, salary tax, income tax, and property tax, while the GDCE oversees taxes and duties on imports and exports.
