Taxes in Cambodia

Overview of Cambodia’s Main Taxes

Examples of Tax Rates in Cambodia

Income Tax for Individuals and Sole Proprietors

Individuals and sole proprietorships are taxed according to progressive brackets:

• 0 to 18 million riels → 0%
• 18,000,001 to 24,000,000 riels → 5%
• 24,000,001 to 102,000,000 riels → 10%
• 102,000,001 to 150,000,000 riels → 15%
• Above 150,000,000 riels → 20%

Resident Employee Salary Tax

• 0 to 1,500,000 riels → 0%
• 1,500,001 to 2,000,000 riels → 5%

…Full details available in the BCC member area.

Real Estate Capital Gains Tax (NEW)

Starting September 2025 to January 2026, sellers of real estate and other eligible assets must pay 20% capital gains tax to the General Department of Taxation.

Tax applies in cases such as:

1. Sale, transfer, or management rights contract of immovable property

2. Registration of property transfer before competent authorities

3. Court decisions ordering a transfer of ownership or possession

Capital gains calculation methods:

1. Profit Tax Method

2. Real Regime Method

→ Full guide available on the “Capital Gains in Cambodia” page.

Corporate Income Tax (CIT)

Cambodia categorises taxpayers as small, medium, or large.

• Standard CIT rate: 20% for medium and large taxpayers
• Small taxpayers: progressive rates from 0% to 20%

→ Complete details available to BCC Members.

Prepayment of Corporate Income Tax

Businesses under the real regime, including Qualified Investment Projects taxed at 9%, must pay a 1% monthly prepayment based on the previous month’s total revenue (VAT excluded). This prepayment is credited against the annual CIT liability.

Additional CIT on Dividend Distribution

Companies distributing dividends must pay additional CIT when profits were previously subject to 0% or 9% CIT. Specific rates vary depending on the profit category and are detailed in the member area.

Salary Tax

Salary tax applies monthly to income earned from professional activities.

• Residents must pay tax on Cambodian-sourced and foreign-sourced salary
• Non-residents pay tax only on Cambodian-sourced salary
• Employers must withhold and remit the tax before the 20th of the following month

Minimum Tax

Minimum Tax (MT) is a separate obligation from CIT, except for companies registered as Qualified Investment Projects (QIP).

• Annual MT = 1% of annual turnover (VAT excluded)
• Payable during the annual CIT declaration
• MT applies regardless of profit or loss if MT > CIT payable

Withholding Tax

Resident taxpayers making payments to resident suppliers must withhold tax at designated rates before payment and remit it to the tax administration. → Full table available in the member area.

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Access complete explanations, tables, examples, and updates on:

• Salary Tax
• Dividend Tax
• Withholding Tax
• Capital Gains Tax
• Corporate Income Tax
• Minimum Tax
• Complete tax compliance procedures