Cambodia’s General Department of Taxation has clarified that a range of dental and dental prosthetic services are non-taxable for VAT, covering examinations, treatments, surgery, orthodontics, prosthetics and selected cosmetic procedures.
Cambodia’s General Department of Taxation (GDT) has clarified the scope of dental services that are non-taxable for VAT purposes, covering examinations, dental and gum treatments, surgery, restorative procedures, orthodontics and certain cosmetic services.
The clarification, issued through an Instruction dated 17 August 2026, requires dental service providers to apply the VAT treatment when complying with their VAT self-declaration obligations. The guidance refers to the VAT exemption provided under Article 63 of the Law on Taxation.
The measure applies to dental clinics and enterprises registered under Cambodia’s self-declaration tax regime, with the covered services divided into four main categories.
Consultation and examination services
The VAT-exempt services include general oral checkups, preparation of patient records and orthodontic records, dental X-rays and taking dental impressions.
Dental and gum treatments
The non-taxable treatment category covers basic or regular dental cleaning and scaling, including manual and mechanical procedures. It also includes surgical and non-surgical gum treatments, gum grafting and restorative dental fillings.
Surgical and restorative services
Services covered under this category include tooth extractions, oral and dental surgery, root canal treatments (endodontics), dental implant placement, dentures and tissue and bone grafting and regeneration.
Maintenance, orthodontics and cosmetic services
The exemption also extends to protective sealants and fluoride applications, dental crowns, veneers, bonding, polishing and bridges.
Orthodontic treatments, including braces and aligners, are also included. The guidance covers specialised orthodontic and protective appliances such as mouth muscle trainers, palate or jaw expanders, retainers, space maintainers and mouthguards or night guards/splints.
The placement of removable dentures and other dental prostheses is likewise included within the non-taxable scope.
The GDT expects all dental service providers to follow the Instruction when determining their VAT treatment and fulfilling their self-declaration obligations.
