PHNOM PENH: Cambodia collected a total of US$6.77 billion in tax revenue in 2025, despite economic challenges during the year, according to official reports released on Jan. 27.
Two institutions are responsible for tax collection in the Kingdom. The General Department of Taxation (GDT) collects internal taxes, including income tax, salary tax, value-added tax, and property tax.
The General Department of Customs and Excise of Cambodia (GDCE), meanwhile, is responsible for collecting taxes on goods entering and leaving the country.
According to a GDCE report released at a press conference on Tuesday, the department collected US$3.2 billion in 2025, exceeding the target set under the budget law by 24.5 percent.
Minister Delegate to the Prime Minister and GDCE Director-General H.E. Kun Nhim said the amount of tax revenue collected by the GDCE in 2025 was comparable to that of 2019, a year marked by strong economic performance in both investment and trade.
At the same time, the GDT collected more than US$3.5 billion in tax revenue in 2025, representing an increase of over 3.25 percent from US$3.46 billion in 2024.
Overall tax revenue collection reached 100.23 percent of the amount planned for 2025, the report noted.
According to the Law on Finance for Management 2026, fiscal revenue is projected to account for the largest share of total government revenue, amounting to KHR 25,341,342 million (over US$6.3 billion), reflecting the government’s continued reliance on tax and customs collections as the backbone of public finances.