Tax system in Cambodia
Cambodia does not levy a broad personal income tax return system for individuals. Employment income is taxed through monthly Tax on Salary, with progressive resident rates from 0% to 20%, a 20% flat rate for non-residents and 20% tax on fringe benefits.
Companies generally face 20% corporate income tax, monthly prepayment of income tax, 10% VAT and withholding tax obligations. Cambodia has no net wealth tax or inheritance tax, but property owners should check 0.1% annual tax on immovable property, 2% unused land tax, 4% property transfer stamp tax and the capital gains tax rollout.
Tax rates at a glance
- Income tax
- 0% - 20%Progressive
- Wealth tax
- 0%
- Inheritance tax
- 0%
- Capital gains tax
- 20%
- Corporate tax
- 20%
- Dividend tax
- 0% / 14%
- VAT
- 10%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Cambodia operatorsASEAN businessesExport manufacturersLocal employersReal estate investors
Watch out for
- Cambodia tax is compliance-heavy. Monthly salary tax, withholding tax, VAT and prepayment filings are often more important than an annual-only view.
- Capital gains tax applies to non-real-estate capital gains from 1 January 2026, while immovable property gains are deferred until 1 January 2027.
- Payroll planning should include NSSF occupational risk, healthcare and pension contributions, not only Tax on Salary.
Frequently asked questions
Is Cambodia a low-tax country?
Cambodia is not a zero-tax jurisdiction. It has progressive Tax on Salary up to 20%, standard 20% corporate income tax, 10% VAT and 14% withholding tax on many Cambodian-source payments to non-residents.
Which taxes apply in Cambodia?
The main taxes to check are Tax on Salary, corporate income tax, monthly prepayment of income tax, withholding tax, VAT, NSSF contributions, tax on immovable property, unused land tax, stamp tax and capital gains tax.
Does Cambodia have wealth or inheritance tax?
Cambodia does not levy a net wealth tax or inheritance tax. Asset owners can still face annual property tax, unused land tax, stamp tax and capital gains tax depending on the asset and transaction.