Cambodia · Government & Safety

General Department of Taxation (GDT)

Name: General Department of Taxation (GDT)
Brand: General Department of Taxation (GDT)

Up to date as of October 23, 2026

The General Department of Taxation is Cambodia's tax authority, handling tax registration, salary tax, VAT and online filing.

What it helps with

Registering a businessTax ID.
Filing onlinee-Filing.
Understanding salary taxGuidance.

About General Department of Taxation (GDT):

Employers withhold salary tax; businesses and self-employed people register with the GDT, file monthly returns and pay through banks or the online system.

Key Features:

Tax registration: Businesses and individuals.
Online filing: e-Filing system.
Tax rules: Rates and guidance.

How to Get Started:

Open tax.gov.kh.
Read the guide for your type of tax.
Register for e-Filing.
File and pay monthly.

Before you use it

Good to know: Most employees do not file themselves: the employer withholds and pays salary tax.
Sign-up: Business registration with the Ministry of Commerce comes before tax registration.

Foreign card OK English available Local ID needed

Frequently Asked Questions

Does General Department of Taxation (GDT) work with a foreign bank card in Cambodia?: Yes — General Department of Taxation (GDT) accepts foreign-issued cards in Cambodia.
Is General Department of Taxation (GDT) available in English?: Yes, General Department of Taxation (GDT) has an English-language interface.
Do I need a local phone number to use General Department of Taxation (GDT)?: No, an international phone number generally works for General Department of Taxation (GDT).
Do I need local ID or residency for General Department of Taxation (GDT)?: Yes, General Department of Taxation (GDT) requires local ID or residency status.
Where can I use General Department of Taxation (GDT)?: Web
How much does General Department of Taxation (GDT) cost?: Free; taxes per law