Tax in Cambodia

Who is the tax authority?

The General Department of Taxation (GDT), under Cambodia's Ministry of Economy and Finance, administers all direct and indirect taxes. The General Department of Customs and Excise (GDCE) handles import duties separately.

Filing flows through the GDT e-filing portal. The credentialed accounting profession is regulated by the Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA). The substantive legal foundation is Cambodia's Law on Taxation (1997, with successive Prakas and Sub-Decree amendments).

Cambodia is a full ASEAN member and an OECD Inclusive Framework signatory. Both memberships shape the trajectory of its international tax rules.

What is the tax year and when are returns due?

Cambodia's tax year runs from 1 January to 31 December. Employed individuals have Tax on Salary withheld monthly by their employer — no annual personal return is required for pure employment income.

Corporate entities and self-employed individuals file annual Tax on Income (ToI) returns by 31 March. Companies also remit a monthly Prepayment of Profit Tax (PPT) at 1% of monthly turnover, which is offset against the annual ToI. VAT returns are filed monthly by the 25th of the following month.

Who is a Cambodian tax resident?

Cambodia's Law on Taxation makes you a tax resident if either test is met:

• You maintain your domicile or principal place of abode in Cambodia
• You are physically present in Cambodia for more than 182 days in any 12-month period ending in the relevant tax year

Residents pay tax on worldwide income. Non-residents pay tax only on Cambodian-source income, typically at a flat 14% withholding rate (treaty rates apply where a DTA is in force).

The two tests apply independently — meeting either one makes you a resident for that year.

What are the personal income tax rates?

Cambodia taxes employment income through monthly Tax on Salary (TOS) withholding. The brackets are stated in KHR per month:

Self-employed individuals and those with non-salary income file an annual ToI return taxed at the same effective rate schedule. NSSF (National Social Security Fund) contributions also apply — rates are set by the Ministry of Labour and shared between employer and employee.

Dividends paid by Cambodian companies face a 14% final withholding tax. Capital gains are taxed at 20% under amendments phased in from 2024.

How does corporate tax work?

Cambodia's corporate Tax on Income (ToI) splits by sector. Most businesses pay the standard rate; extractive industries face a higher rate reflecting their resource rents.

Withholding tax on dividends paid to non-residents is 14% (treaty rates apply). Cambodia has not yet enacted OECD Pillar Two GloBE rules, though it is part of the Inclusive Framework. Tax losses carry forward for up to 5 years; no carryback is available.

What about VAT and other indirect taxes?

Cambodia's VAT sits at 10% under the Law on Taxation. Unlike many jurisdictions, VAT filings are monthly — registered businesses submit returns by the 25th of the following month.

VAT registration is mandatory once annual turnover exceeds KHR 250 million for goods (KHR 125 million for services). Below those thresholds, registration is voluntary. A reverse-charge mechanism applies to imported services. E-invoicing is being progressively expanded under GDT digital-administration reform.

Specific Tax (excise) applies to certain luxury goods, alcohol, tobacco, and vehicles. Accommodation Tax applies in the hospitality sector.

How are cryptoassets taxed?

Cambodia has no dedicated cryptoasset tax law. The National Bank of Cambodia (NBC) issued guidance classifying cryptoassets as not legal tender and restricting their use in the banking system since 2018.

Where cryptoasset gains are declared, they fall under existing income-tax categories — trading income is treated as business income, while passive holdings may be treated as capital gains at 20%. The legal posture remains ambiguous pending specific legislation.

What is the treaty network?

Cambodia has approximately 12 active bilateral tax treaties. The network is concentrated on intra-ASEAN partners and major Asian investors. There is no DTA with the US and no DTA with the UK.

Key DTA partners include Singapore (2017), China (2018), Thailand (2018), Vietnam (2019), Indonesia, Malaysia, Brunei, Hong Kong, Macau, South Korea, Turkey, and UAE. Cambodia signed the OECD Multilateral Instrument (MLI) in 2024; ratification is pending.

Where does Cambodia sit in the CLMV Mekong–ASEAN cohort?

Cambodia is one of the four CLMV economies (Cambodia, Laos, Myanmar, Vietnam) — the less-developed ASEAN members transitioning from agrarian to manufacturing-export models. Within ASEAN, the CLMV group shares broadly similar tax postures: moderate income-tax rates, growing digital-tax reform, QIP-style investment incentives, and expanding DTA networks.

Common penalties and pitfalls

Foreign businesses and individuals frequently run into Cambodia-specific compliance traps:

When should you talk to a Cambodian Tax-Adviser?

Some situations are straightforward enough for self-filing through the GDT portal. Others get complicated quickly:

You can find vetted Cambodia practitioners through the directory below.

This page is general information. It is not personal guidance for your specific situation. Tax rules change. Always check current figures on the GDT website or with a licensed Cambodia practitioner before filing.