The Ministry of Economy and Finance says the suspension will ease the financial burden on EV users and encourage private-sector investment in charging infrastructure.
Cambodia’s Ministry of Economy and Finance issued Prakas No. 715 on 13 October 2026, suspending value added tax (VAT) on electric vehicle (EV) charging services through the end of 2028. The measure took effect immediately.
The Prakas, numbered 715 MEF.Prk.GDT, was signed by Deputy Prime Minister and Minister of Economy and Finance Dr Aun Pornmoniroth. It applies to operators of EV charging stations in the Kingdom of Cambodia that are taxed under the self-assessment regime.
The ministry said the suspension is intended to ease the financial burden on EV users and encourage private-sector investment in setting up and expanding charging stations across the country.
During the suspension period, enterprises must not charge VAT on EV charging services provided to EV users. VAT paid on imports or local purchases of equipment, goods or services used in operating charging stations will not be creditable as input VAT.
Any existing provisions that contradict the Prakas are null and void. The Permanent Secretary of State, the Secretary-General, the Chief of Cabinet, the Director General of the General Department of Taxation and the relevant departments of the ministry are tasked with enforcing it within their respective mandates.
The suspension runs until the end of 2028, giving charging operators and EV users about two years of relief from VAT on charging services.
