PHNOM PENH — Cambodia’s annual tax revenue has experienced massive growth over the past 13 years, rising from approximately $738 million in 2012 to $3.577 billion in 2025. Deputy Prime Minister and Minister of Economy and Finance, Aun Pornmoniroth, highlighted this major fiscal expansion, crediting the General Department of Taxation for effectively driving the country’s internal revenue generation.
This significant increase is tied directly to the government’s Revenue Mobilization Strategy for the 7th Term of the National Assembly, a core component of the broader Public Financial Management Reform Program designed to fund sustainable and environmentally friendly national growth.
Instead of introducing aggressive new tax brackets, the government achieved these numbers by adhering to a specific five-pronged approach.
First, the strategy ensures support for overall economic growth by creating a favorable environment for local businesses and international trade activities. Second, the state maintains a strict policy against creating new types of taxes or increasing existing rates, making exceptions only for specific goods and services that negatively impact public health, society, or the environment.
Third, the General Department of Taxation has focused heavily on strengthening taxpayer services by deploying modern digital technology systems while simultaneously enforcing a strict code of conduct for revenue collection officers. Fourth, authorities are executing sharp, strategic measures that generate revenue without causing economic distortions, thereby ensuring equity and justice in tax payments across all sectors.
Finally, the strategy promotes active participation and dialogue with the private sector to transform the state revenue system into a modern, efficient infrastructure capable of responding to Cambodia’s rapidly evolving socio-economic needs.