Cambodia - Civil law
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Cambodia taxes

Want to setup a company in Cambodia? This will tell you about tax laws for a LLC, which is the most common company type in Cambodia.

Cambodia taxes resident entities on their worldwide income. The usual approximate tax rate for offshore income, from our research, and these things do change, is 20%. Cambodia may not have exemptions to transfer in income earned abroad. Taxes are lower than average in Cambodia as the rate which a LLC will pay tax is 20%. This ranks Cambodia as 70th overall in terms of corporate tax rate worldwide.

The value added tax (VAT) rate in Cambodia is 10.00%, which ranks the country as 47th overall in terms of value added tax rate worldwide. In terms of other taxation, an employer will contribute 2.10% to the equivalent of a social security fund and an employee will contribute 1.30%. The overall complexity of the tax system is medium. This is measured by average time to comply with a country's labor tax requirements is as it is 84hours. Contributing to this is the number of yearly labor tax payments, which is 12 in KH.

Thin cap laws aren't officially enacted. Thin capitalisation refers to any sort of requirements on given company with respect todebt-to-asset ratios. Dividends received from a resident company are not taxable. Dividends received from a foreign company are subject to corporate income tax. Dividends are distributions of company profits, established by the board, to a class of its shareholders. Dividends can be either cash payments, shares of stock, or other property. Capital Gains are subject to corporate income tax at standard rates. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells sells a capital asset for a price that is higher than the purchase price.

The interest withholding tax rate is estimated at 14%. This means that the tax authorities expects companies to automatically withhold 14% of interests paid to non-residents. The dividends withholding tax rate is 14%. This should be interpreted that usually the tax authorities expects relevant legal entities to pay tax on at least 14% of dividend payments to non-residents. The royalties withholding tax rate is 14%. This means that payments on royalties to non-residents are taxed at a 14% rate.
There is no known tax on wealth in Cambodia. There are no known inheritance and transfer taxes in Cambodia. There are real property taxes. There are not many well know research and development tax relieft in this country.

The above is not tax or legal advice for your specific tax obligations. We are able to refer you to a lawyer in Cambodia who can properly advise you. Ready to get started? Click the free consultation button above or press Incorporate now if you are in a hurry.

It takes approximately 23 hours to file and prepare documents for a Cambodia Civil law.
The corporate tax is approximately 20% which is 70 in the world.

Owners of a company in Cambodia are not allowed to carry back a loss and may be allowed to carry forward a loss for 5 years.

The vat rate in Cambodia is 10% which ranks 46 in the world.

Patent box
RND credit
Wealth tax
Estate tax
Transfer taxes
Asset taxes
Capital duties
0Tax treaties
20%Offshore Tax
20%Corp rate
-Loss carryback years
23Corporate time
10%VAT rate
20%Capital gains
NoAEOI planned

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Cambodia Tax Treaties

CountryTypeDate signed

Country Info

National Flag of
ព្រះរាជាណាចក្រកម្ពុជា (khm)
Area Code
Phnom Penh
South-Eastern Asia
Native Languages