The Ministry of Economy and Finance (MEF) has issued Prakas 648 MEF.PrK.GDT dated 12 August 2025 (“Prakas 648”), providing comprehensive rules on Tax on Income (ToI), Special Tax, and Value-Added Tax (VAT) for enterprises engaged in transporting passengers and/or cargo by air.
This new regulation expands upon the earlier Prakas 198 (17 March 2025), which introduced the foundation for airline taxation in Cambodia. Together, these measures provide greater clarity, certainty, and predictability for both resident and non-resident operators in the aviation sector.
Click “Download” to read Tax Obligations for Airway Transport Businesses
Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.
