To support the growing adoption of electric vehicles (“EVs”) in Cambodia and align with the National Policy on Electric Vehicle Development, the Ministry of Economy and Finance (“MEF”) issued Notification 009 on 21 August 2025, amending the Tax on Means of Transportation applicable to EVs. The changes revise tax rates for specific vehicle categories under Prakas 738, which governs annual tax obligations for various types of transportation means.
Key Change
The revised tax rates apply to EVs based on horsepower and manufacturing year, as outlined below. The amendment only affects categories C to E. Categories A and B remain unchanged.
| No. | Horsepower | Manufacturing Year | ||
| 5 years (in Riels) | More than 5 years to 10 years (in Riels) | More than 10 years (in Riels) | ||
| A | Up to 150 horsepower | 100,000 | 80,000 | 60,000 |
| B | More than 150 to 200 horsepower | 150,000 | 100,000 | 80,000 |
| C | More than 200 to 250 horsepower | 300,000 | 150,000 | 100,000 |
| D | More than 250 to 300 horsepower | 500,000 | 250,000 | 150,000 |
| E | More than 300 horsepower | 800,000 | 400,000 | 200,000 |
While Notification 009 does not specify an effective date, we understand that the changes are effective from the date of issuance (i.e., 21 August 2025). This interpretation aligns with the annual tax payment deadline for the Tax on Means of Transportation, which is 30 November 2025.
For further details on the Tax on Means of Transportation, including Prakas 738, you may refer to our previous alert here: Cambodia: Updated Tax on Transportation Means for 2025 – DFDL
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.
