Calculate Accommodation Tax

Accommodation Tax for Cambodia Tax

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The Accommodation Tax is an indirect tax imposed on the supply of accommodation services at a rate of 2%. The Term “Hotel” for accommodation tax purpose are included the following places.

• -Lodge
• -Hotel
• -Hotel Apartment
• -Suite Hotel
• -Resort Hotel
• -Motel
• -Bungalow
• -Guest House
• -Tourist Camping
• -Other similar accommodation places.

Note: Accommodation Tax does not include the short or long term rental of houses or flats.

Tax Base for Accommodation Tax*= accommodation fee + Service Charge + Tourist Camping

Accommodation Tax = Tax Base for Accommodation Tax x 2%

Note: *If selling price(revenue) is included any taxes, then tax base for Accommodation=selling price/1.1/1.02
Example 1

XYZ Hotel is the amazing hotel in Cambodia. During July 2018, Hotel made revenues from the following activities:

Accommodation………………………..$22,000

Service charge from customers……. $11,000

Camping at tour area…………………….$1,100

Restaurant……………………………………$2,200

Required

1.Calculate accommodation tax if revenues above excluded any taxes

2.Calculate accommodation tax if revenues above included any taxes

Solution

1.Accommodation tax if revenues above excluded any taxes

Revenues from Restaurant of $2,200 is not subject to accommodation tax.

Accommodation tax base = $22,000 + $11,000 + $1,100=$34,100

Accommodation tax = $34,100 x 2%=$682

2.Accommodation tax if revenues above included any taxes

Accommodation Tax Base =($22,000 + $11,000 + $1,100)/1.1/1.02=$30,392

Accommodation Tax =$30,392 x 2%=$608