Cambodia Clarifies on Non-Taxable Supplies of Dental Services for VAT Purposes

Cambodia's General Department of Taxation has published an Instruction document dated 17 August 2026 that clarifies the scope of dental services that are non-taxable for VAT purposes (i.e., exempt). The non-taxable services include:

• Consultation and Examination Services, including general checkups, X-rays, dental impressions, and orthodontic records;
• Dental and Gum Treatment Services, including basic cleaning, gum treatments (surgical and non-surgical), gum grafting, and fillings;
• Surgical …