Cambodia vs Bangladesh
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
 KH
Cambodia
|
 BD
Bangladesh
|
|
|---|---|---|
| Tax system | Worldwide | Worldwide |
| Tax authority | General Department of Taxation | National Board of Revenue (NBR) |
| Authority website | Visit | Visit |
| Data year | 2026 | 2027 |
At a glance
|
KH
Cambodia
|
BD
Bangladesh
|
|
|---|---|---|
| Top personal income tax | 20% | 30% |
| Effective top rate | 20% | 30% |
| Corporate tax rate | 20% | 27.5% |
| VAT / GST | 10% VAT | 15% VAT |
| Tax system | Worldwide | Worldwide |
| Tax treaties | 11 | 43 |
Income tax
|
KH
Cambodia
|
BD
Bangladesh
|
|
|---|---|---|
| Top rate | 20% | 30% |
| Effective top rate | 20% | 30% |
| Capital gains tax | 20% | 15% |
| Capital gains notes | Headline capital gains tax is 20%. Under Prakas No. 1130 (31 December 2025) and GDT Notification No. 041 (2 January 2026), gains from the sale or transfer of immovable property are deferred until 1 January 2027. Gains from leases, investment assets (including shares), goodwill, intellectual property and foreign currency are in scope from 1 January 2026. | Listed shares: 15% (sponsor, director and placement shareholders also subject to transfer WHT). Other capital assets sold within five years of acquisition are taxed at normal PIT rates; after five years, gains are taxed at 15% or the registration minimum tax under the Act, whichever is higher. Exempt gains on listed shares/units up to BDT 5 million (excluding sponsor, director and placement shares). |
| Social security (employee) | 2% | 0% |
| Social security (employer) | 5.4% | 0% |
Withholding rates
|
KH
Cambodia
|
BD
Bangladesh
|
|
|---|---|---|
| Dividends | 14% | 20% |
| Interest | 15% | 20% |
| Royalties | 14% | 20% |
Other taxes
|
KH
Cambodia
|
BD
Bangladesh
|
|
|---|---|---|
| Corporate tax | 20% | 27.5% |
| Inheritance tax | — | — |
| Wealth tax | — | — |
Tax features
|
KH
Cambodia
|
BD
Bangladesh
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | No | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | No |
Special regimes
|
KH
Cambodia
|
BD
Bangladesh
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Non-dom regime | No | No |
Active special regimes in Cambodia
Active special regimes in Bangladesh
None recorded
Residency and filing
|
KH
Cambodia
|
BD
Bangladesh
|
|
|---|---|---|
| Residency threshold | 182 days | 183 days |
| Filing deadline | March 31 | 30 June (first-time filers) |
| Automatic extension | No | No |
| Residency rules | Resident if domiciled in Cambodia, has a principal place of abode in Cambodia, or is present in Cambodia for more than 182 days in any 12-month period. | Resident if present in Bangladesh for 183 days or more in the income year (1 July–30 June), or for 90 days or more in the year and 365 days or more in aggregate during the preceding four years. |
| Filing notes | Employers withhold salary tax monthly and remit by the 20th of the following month; employees do not file an annual salary return. Annual tax on income for sole proprietorships, certain partnership dividends and similar categories is due by 31 March following the calendar year. VAT and other business returns generally follow monthly 20-day deadlines. | Returns may be filed during the assessment year with a 5% tax rebate (capped at BDT 25,000) if filed by 30 September, surcharges for later filing, and higher penalties for delayed returns. First-time individual filers must file by 30 June following the income year. Mandatory online filing via etaxnbr.gov.bd applies from 28 June 2026 with limited exceptions (seniors, persons with disabilities, Bangladeshis abroad, foreign workers, estates). |