NovCambodia News
Cambodia lists dental services treated as non-taxable for VAT
The clarification covers much more than routine check-ups
Instruction No. 014 is published by Cambodia's General Department of Taxation and remained listed as valid as of September 20, 2026. Andersen in Cambodia's summary of the measure says the non-taxable categories include consultations and examinations, dental X-rays and impressions, treatment of teeth and gums, fillings, extractions, oral surgery, implants and prosthetic treatment.
The list also extends to preventive and restorative care, crowns, bridges, orthodontic treatment and a range of orthodontic appliances. Some procedures that patients may think of as cosmetic, including teeth whitening, are also included. The practical purpose of the instruction is therefore to give dental providers a more specific basis for classifying covered services for VAT purposes.
That does not mean every line on every dental invoice automatically receives the same treatment. Where a bill contains separate goods, add-on services or items outside the listed categories, their VAT treatment may need to be considered separately rather than assumed from the fact that the provider is a dental clinic.
What patients should expect to change
For someone living in Cambodia, or comparing the country for a longer stay, the immediate benefit is clearer tax treatment of a common healthcare expense. A service covered by the instruction is treated as a non-taxable supply for VAT purposes rather than an ordinary taxable supply.
The rule does not make dental care free, and it does not require clinics to cut their posted prices by a fixed amount. Tax classification is only one part of the final bill. Clinic pricing, the procedure performed, materials used, the number of treatment stages and any separately billed items still determine what a patient actually pays.
For larger treatments, the most useful check is the itemised estimate rather than a headline price. The way the clinic separates treatment, materials and other charges can matter when determining which parts of the invoice fall within the clarified non-taxable categories.
Sources
- General Department of Taxation, Ministry of Economy and Finance — Instruction No. 014 on Non-Taxable Supply of Dental Services — August 17, 2026.
- Andersen in Cambodia — Non-Taxable Supply of Dental Services — September 4, 2026.
- VATupdate — Cambodia Clarifies VAT Exemption for Dental Services — August 30, 2026.