Taxes in Cambodia

Cambodia’s tax framework is based on the Law on Taxation NS/RKM/0523/004 of 16 May 2023, together with current sub-decrees and Prakas. The tax base is generally stated in Cambodian riel (KHR), and the General Department of Taxation (GDT) publishes the official foreign-exchange rate used for tax purposes. The Ministry of Economy and Finance (MEF) oversees the system. Provincial and Khan Tax Branches and the Department of Tax on Movable and Immovable Properties handle local administration and property matters. Customs duties are administered by the General Department of Customs and Excise (GDCE). Cambodia’s self-assessment regime includes Tax on Income, salary tax, value-added tax (VAT), withholding tax, Patent Tax and sector-specific taxes. Businesses generally register with the tax administration within 15 working days after starting an economic activity or receiving a relevant ministry permit. Processing commonly takes 7 to 10 working days. Registration can produce a Tax Identification Number, VAT Certificate and Patent Tax Certificate. The GDT e-Administration system supports e-filing and e-payment, alongside partner banks and Provincial or Khan Tax Branches. Tax on Income generally has a 20% rate. Mineral-resource activities can have a 30% rate. Prepayment of Tax on Income or Minimum Tax can equal 1% of a relevant turnover base, subject to the applicable conditions and exemptions. A resident company’s dividend from profit that has already been taxed is not normally taxed again as Tax on Income. Related-party transactions require transfer-pricing documentation and the relevant schedule. Patent Tax is generally payable annually for each business activity. The annual amounts are 400,000 KHR for a small taxpayer, 1,200,000 KHR for a medium taxpayer and 3,000,000 KHR for a large taxpayer. A large taxpayer with annual turnover above 10,000,000,000 KHR can owe 5,000,000 KHR. The usual payment deadline is 31 March. Resident employees pay Tax on Salary at progressive monthly rates: 0% up to 1,500,000 KHR, 5% from 1,500,001 to 2,000,000 KHR, 10% from 2,000,001 to 8,500,000 KHR, 15% from 8,500,001 to 12,500,000 KHR and 20% above 12,500,000 KHR. An eligible spouse or minor child can provide a 150,000 KHR monthly allowance for each person. Non-resident salary is generally taxed at 20%. Fringe benefits are generally taxed at 20% of their market value, including tax effects. VAT is generally 10% on taxable domestic supplies. Exports of goods and services rendered outside Cambodia can qualify for a 0% rate. Non-resident digital suppliers and platform operators, as well as Cambodian self-assessment recipients, can fall within Cambodia’s e-commerce VAT rules. The simplified VAT threshold applies from annual turnover of 250,000,000 KHR or turnover of 60,000,000 KHR in three consecutive months, subject to the applicable rules. Withholding tax rates depend on the recipient and payment. For residents, common rates are 15% for services, royalties, mineral interest and non-bank interest, 10% for movable or immovable property rent, 6% for fixed-term bank interest and 4% for non-fixed-term bank interest. Payments to non-residents can attract a baseline 14% rate for interest, royalties, rent or property use, management or technical services, dividends and services. Special rules and any applicable double-tax agreement must be checked before applying a reduced rate. Capital Gains Tax is governed by Prakas 1130 MEF.Prk.GDT of 31 December 2025. The rate is 20% of the taxable gain after allowable costs and, where applicable, a foreign tax credit. The GDT issued e-filing instructions on 26 March 2026. Treatment of gains from immovable property must be checked separately against the transfer-tax rules and the current GDT interpretation. Tax on Property is generally 0.1% per year on 80% of the assessed value of land and construction, after subtracting 100,000,000 KHR. It mainly applies in capitals, cities and provinces covered by the relevant geographic rules and where the value exceeds 100,000,000 KHR. Agricultural land with a valid certificate and qualifying production property in a special economic zone can be excluded. The usual deadline is 30 September, and a Property Tax Card service fee is 5,000 KHR. Unused Land Tax generally applies at 2% per year to unused land outside the geographic scope of Tax on Property. From the 2025 assessment year, the base is generally the area above 50,000 square metres multiplied by the assessed land value. The land must be registered once and linked to a tax identification number. Registration and administration normally involve the relevant Provincial Tax Branch or the GDT department. Transfers of property generally attract Stamp Duty, also called Transfer Tax, at 4%. A share transfer can attract 0.1%, while a transfer involving a property company can attract 4% calculated according to the relevant asset ratio. Other taxes include Specific Tax, Accommodation Tax, Public Lighting Tax, Tax on Means of Transportation and Signboard Tax. Examples of Specific Tax rates are 10% for non-alcoholic drinks, 35% for wine, 30% for beer, 25% for cigars, 20% for cigarettes, 10% for air tickets and leisure services and 3% for telecommunications. Accommodation Tax is generally 2%, and Public Lighting Tax is generally 3% on alcohol and cigarettes. Transportation and signboard taxes are annual and depend on the object or category. Exemptions and rules for electric vehicles must be checked under current guidance. Monthly filings commonly cover the prepayment of Tax on Income, Salary Tax, withholding tax, VAT, Specific Tax, Accommodation Tax, Public Lighting Tax and other applicable taxes. Manual filing and payment are generally due by the 20th of the following month, while electronic filing is generally due by the 25th. Annual Tax on Income for the previous year is generally due by 31 March. Property Tax and Unused Land Tax are generally due by 30 September. The GDT calendar can set special deadlines or extensions. Taxpayers must register correctly, issue required invoices, keep books, submit returns, pay on time, withhold tax where required and retain related-party documentation. Medium and large taxpayers generally keep records for 10 years, while small taxpayers generally keep them for 3 years. Late filing or non-payment can lead to additional tax, commonly 10%, plus interest commonly calculated at 1.5% per month. The GDT can conduct audits, including through its Special Tax Audit Unit. A taxpayer can challenge a new tax decision by submitting an objection to the Committee of Tax Dispute Resolution within 30 days. VAT refunds or credits require an application and supporting evidence. Relief under a double-tax agreement requires checking the treaty, obtaining a Certificate of Residence and preparing incorporation documents, payment contracts and authorization. Cambodia-source income is central to the system. A person can be treated as resident in practice when physically present for more than 182 days in a relevant 12-month period, while non-residents commonly face permanent-establishment or withholding-tax rules. A treaty claim must be assessed against the specific agreement and residence evidence.