Phnom Penh, Cambodia – The General Department of Taxation (GDT) has officially announced the commencement of the annual collection of transport tax for the year 2026. This crucial period for vehicle owners will run from June 1, 2026, until November 30, 2026. The GDT has issued a stern warning that any vehicle owner failing to pay the transport tax within this designated timeframe will face a significant penalty, incurring an additional surcharge equivalent to 100 percent of the original tax amount due.
This annual tax collection is a regular fixture, consistently beginning on June 1 and concluding on November 30 each year. To streamline the process, owners of vehicles previously registered within the GDT’s transport tax management system, regardless of whether they possess a physical tax card, will be allowed to pay their taxes without the need to complete a new transport tax declaration form.
However, for owners of new vehicles requiring first-time registration, the process is slightly different. They must submit two copies of the VT 001 tax declaration form, available from the General Department of Taxation. This initial registration also necessitates the presentation of the vehicle identification card, the owner’s personal identification card, and, for cargo and passenger vehicles, a technical inspection certificate.
Vehicle owners have several convenient options for making their payments. They can visit the General Department of Taxation headquarters, any provincial or district tax branch, or utilize the services of partner banks. Additionally, for vehicles that have previously declared and paid transport tax, payments can be efficiently made through the GDT Taxpayer App, promoting digital convenience.
In an effort to ensure compliance and enforce the tax law, the GDT will collaborate closely with the Ministry of Public Works and Transport. This partnership will involve stationing GDT officers at various vehicle technical inspection centers across the country. These officers will be responsible for checking transport tax compliance. Furthermore, the GDT will continue to dispatch notification letters to the residences of vehicle owners who have not yet fulfilled their tax obligations.
In a broader context of national revenue, the General Department of Taxation reported collecting over $1.781 billion in national income between January and April 2026. This figure represents more than 46 percent of the target outlined in the Law on Financial Management for the current year.
