Taxation (nur auf Englisch verfügbar)

According to the Tax Law, companies must register with the tax authorities within 14 days of company creation and must also inform the tax department of any changes of address, or the transfer or cessation of the business within the same time period.

  • TaxtationThe standard corporate tax includes the larger sum of a minimum of 1% of the annual turnover (This tax is paid monthly) or an annual Tax on Profit at 20% for most business activities. Details must be declared on annual Tax on Profit returns to be completed after the end of the government’s fiscal year which is the standard calendar year covering 1 January to 31 December. If a company has a different fiscal year, they are entitled to obtain special approval to use their fiscal year for Cambodian tax purposes.
  • A Patent Tax of approximately $300 USD must be paid annually by all business enterprises. This must be paid within 14 days of the company’s registration.
  • A Value Added Tax (VAT) of 10% is applicable on all supplies of goods and services. All import and export businesses must register with the Tax
  • Department before they begin trading but other types of business must register with the authorities within 30 days of commencing business activities.
  • A Salary Withholding Tax is calculated according to a schedule of earnings which ranges between 0% and 20%. The tax is 0% for those earning less than $125 per month and 20% if the earnings are more than $3,125 USD a month. This tax is applied monthly. Both the employer and the employee are jointly liable for the payment of this tax regardless of whether the salary is paid in Cambodia or overseas.
  • Customs Duties are variable depending on the goods to be imported but can range between 0% and 35%. Luxury items such as automobiles can be considerably higher. There are exceptions for goods for personal use and goods exempted by international treaties, and for international and local NGOs. Note that there is a duty exemption for equipment, construction and raw materials if the company gains investor status with the CDC.




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