Cambodia reminds vehicle owners to pay annual tax by 30 November

Which vehicles face the 30 November deadline?

The annual payment window runs from 1 June to 30 November. GDT’s reminder, Notification No. 36148, confirms 30 November as the deadline for 2026 under the existing annual tax arrangements.

Motorcycles and tricycles of all kinds are exempt under Ministry of Economy and Finance Prakas No. 738, issued on 31 October 2024 and applicable from 1 January 2025. Separate exemptions cover diplomatic vehicles and vehicles belonging to specified international organisations. These provisions do not establish a general exemption for foreigners’ privately owned cars; the vehicle’s category and documentation determine whether the tax applies.

The reminder specifies an **additional tax equal to 100% of the tax payable** for missing the deadline. That amount comes on top of the original tax bill.

For practical context, see Cambodia market and country comparisons. This development also connects with Cambodia 2026 transport tax deadline is 30 November.

Previous payments determine eligibility for the app

Owners can pay at GDT, a provincial or district tax branch, or a bank participating in the Ministry of Economy and Finance’s collection arrangements.

The notice also offers **GDT Taxpayer App**, available for iOS and Android, for vehicles whose annual tax has already been declared and paid in earlier years. Eligibility is tied to the vehicle’s payment history. An owner’s previous payment for a different vehicle does not establish that condition for the current one.

Anyone making a first payment for a particular car should clarify its tax registration and filing procedure with a tax branch before relying on the app.