| Rule | Details |
|---|---|
| Regulatory Status | No specific regulation on record |
| Tax Rate | VAT: 10% on taxable supplies (including short-term accommodation services if operator is VAT-registered). VAT administered by General Department of Ta |
| Night / Day Cap | None. |
| Minimum Stay | None mandated. |
| Permit Fee | No dedicated STR licence fee. Standard business registration fees apply if operating commercially (registration with the Ministry of Commerce and Gene |
| Penalties | No STR-specific penalties. Tax non-compliance: GDT may impose penalties and interest for late/non-filing of VAT and income tax. Increased audit activi |
| Occupancy Limit | None mandated at municipal level for STRs. |
There are currently no specific short-term rental regulations on record for Phnom Penh as of 2026. The associated permit fees are No dedicated STR licence fee. Standard business registration fees apply if operating commercially (r.
Short-term rental operators in Phnom Penh should be aware of these tax obligations: VAT: 10% on taxable supplies (including short-term accommodation services if operator is VAT-registered). VAT administered by General Department of Taxation (GDT) under the Law on Taxation (LOT, 1997, as amended). Rental income tax: 10% for non-resid.
Key operational rules for vacation rental hosts in Phnom Penh include: Rental day cap: None.. Occupancy limit: None mandated at municipal level for STRs.. Minimum stay: None mandated..
Zoning considerations for short-term rentals in Phnom Penh: No specific STR zoning restrictions at the municipal level in Phnom Penh as of July 2026. Condominium-specific HOA or building rules may restrict or regulate short-term letting within individual devel. Density rules: None — no formal density rules for STRs in Phnom Penh..
Hosts who fail to comply with Phnom Penh's short-term rental regulations may face enforcement action. No STR-specific penalties. Tax non-compliance: GDT may impose penalties and interest for late/non-filing of VAT and income tax. Increased audit activity by GDT on VAT compliance reported in 2025..
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Phnom Penh: No formal platform obligations imposed by Cambodian authorities on Airbnb, Booking.com, or Vrbo as of July 2026. Standard platform terms and conditions apply. Platforms operate without mandatory data-.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗There are currently no specific short-term rental regulations on record for Phnom Penh. Hosts should verify with local authorities. Cambodia has no dedicated national short-term rental regulatory framework as of July 2026. The market is characterised as low-regulation with minimal registration activity. Operators are commercially
Short-term rental hosts in Phnom Penh are subject to the following tax obligations: VAT: 10% on taxable supplies (including short-term accommodation services if operator is VAT-registered). VAT administered by General Department of Taxation (GDT) under the Law on Taxation (LOT, 1997, as amended). Rental income tax: 10% for non-residents; 14% for residents (withholding tax on rental.
Hosts who operate without proper permits in Phnom Penh may face enforcement. No STR-specific penalties. Tax non-compliance: GDT may impose penalties and interest for late/non-filing of VAT and income tax. Increased audit activity by GDT on VAT compliance reported in 2025..
Phnom Penh is an operator-friendly STR market with no formal licensing, no rental day cap, and no visitor levy as of July 2026. However, tax obligations (VAT at 10%, rental income tax at 10–14%) are legally enforceable and increasingly audited by GDT. The introduction of CGT from January 2026 affects property disposals. The market has ~1,074 active Airbnb listings (as of late 2025). Serviced apart
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