Service

Accommodation Tax

General Department of Taxation

Tuesday, March 31, 2020
Source/Copyright: General Department of Taxation (GDT) Cambodia

Accommodation Tax

A. What is Accommodation Tax?

Accommodation Tax is a tax determined and collected on accommodations in hotels for self-declaration taxpayers, for the benefit of the sub-national budget.

B. Definition of Key Terms

  • Hotel: Refers to a place supplying accommodation services with bedroom and bed features, and providing other facilities and services according to the type and location of each accommodation service supply. This includes hotels, apartment hotels, suite hotels, resort hotels, motels, lodges, bungalows, guest houses, tourist campsites, or other accommodation supply locations with similar characteristics, regardless of what they are named.
  • Other Facilities and Services: Refers to the supply of any service among all services, such as food, cleaning, changing utilities/supplies, water, electricity, laundry, fitness center, swimming, massage, steam, and sauna.
  • Taxable Person: Refers to a person or representative who supplies accommodation services and is a taxpayer under the self-declaration regime.

C. Accommodation Tax Exemption

Accommodation Tax is exempted for rented houses or rented apartments that do not have other facilities and services, whether for short-term or long-term periods.

D. Tax Rate, Tax Base, and Tax Calculation

  1. Tax Rate: Accommodation Tax is set at a rate of 2% of the accommodation fee.
  2. Tax Base: The tax base for Accommodation Tax is the accommodation fee, including other charges as well as various taxes, except for Value Added Tax (VAT) and the Accommodation Tax itself.
  3. Tax Calculation: The calculation of Accommodation Tax is determined as follows:
    Accommodation Tax = Tax Base × Tax Rate
  • Example 1: ABC Hotel, a taxpayer under the self-declaration regime, has a monthly revenue of $1,000 received from guest accommodations, excluding various taxes.
    • Tax Calculation:
    • Tax base for Accommodation Tax = $1,000
    • Tax Rate = 2%
    • Accommodation Tax = $1,000 × 2% = $20
  • Example 2: ABC Hotel, a taxpayer under the self-declaration regime, has a monthly revenue of $1,020 received from guest accommodations, with the price inclusive of Value Added Tax (VAT) and Accommodation Tax itself.
    • Tax base for VAT = $1,020 × 100 / 110 = $927.27
    • VAT = $927.27 × 10% = $92.72
    • Tax base for Accommodation Tax = $927.27 × 100 / 102 = $909.52
    • Accommodation Tax = $909.52 × 2% = $18.19

E. Obligations and Procedures for Tax Declaration and Payment

Taxable persons have the obligation to submit tax declarations and pay Accommodation Tax on a monthly basis, at the latest by the 20th of the following month for physical/manual tax declaration submissions, or at the latest by the 25th of the following month for online tax declaration submissions (e-Filing for medium and large taxpayers, and the GDT Tax Prefiling App for small taxpayers).

Regarding tax payment, taxpayers can pay at any commercial bank branch that is a partner of the General Department of Taxation, or through the online tax payment system e-Payment (for medium and large taxpayers) or the GDT Tax Prefiling App (for small taxpayers).