How corporate tax works in Cambodia
Cambodia corporate tax, still often called tax on profit, generally applies at 20% to companies classified as medium or large taxpayers and to permanent establishments. Small taxpayers can be taxed at progressive rates from 0% to 20%, while oil, gas and certain mineral exploitation activities are taxed at 30%.
Business compliance is monthly as well as annual. Companies may need monthly prepayment of income tax, VAT returns, withholding tax returns, Tax on Salary filings, NSSF payments and an annual corporate income tax return within three months after year end.
Tax rates at a glance
- Standard corporate tax
- 20%Standard
- Small taxpayer CIT
- 0% - 20%
- Oil, gas and minerals
- 30%
- Insurance gross premium
- 5%
- Minimum tax
- 1%
- VAT
- 10%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Cambodia operatorsASEAN trading companiesExport manufacturersLocal employersService businesses
Watch out for
- Cambodia's minimum tax is generally 1% of annual turnover inclusive of taxes except VAT, but it does not apply to enterprises that maintain proper accounting records.
- Withholding tax applies to many payments, including 15% on resident interest, royalties and many service payments, 10% on resident rental, and 14% on Cambodian-source payments to non-residents.
- VAT returns and payments are generally due within 20 days after the month, with online filing deadlines commonly extending to the 25th.
Frequently asked questions
What is the Cambodia corporate tax rate?
The standard Cambodia corporate income tax rate is 20% for medium and large taxpayers and permanent establishments. Small taxpayers can have progressive rates from 0% to 20%.
Are any Cambodia companies taxed above 20%?
Yes. Oil, gas and certain mineral exploitation activities are taxed at 30%, and insurance companies have special rules including 5% tax on gross premium income.
Does Cambodia have VAT?
Yes. Cambodia applies 10% VAT to most supplies by self-declaration regime entities, with zero-rating for exports and some supporting industries, and exemptions for certain services and land.