⚖️ 🇰🇭 Cambodia vs 🇷🇺 Russia
📊 AT A GLANCE
| Metric | 🇰🇭 Cambodia | 🇷🇺 Russia |
|---|---|---|
| Top Personal Income Tax | 20.00% | 22.00% |
| Effective Top PIT Rate | 20.00% | 22.00% |
| Corporate Tax Rate | 20.00% | 25.00% |
| VAT / GST | 10.00% (VAT) | 20.00% (NDS) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 11 | 83 |
💰 INCOME TAX RATES
| Rate | Cambodia | Russia |
|---|---|---|
| Top PIT Rate | 20.00% | 22.00% |
| Effective Top PIT | 20.00% | 22.00% |
| Capital Gains Tax | 20.00% | 15.00% |
| CG Notes | Capital gains on immovable property: 20% on profit (collection suspended, expected to take effect). Gains on other assets generally included in income. | Taxed at PIT rates. Securities held >5 years may be exempt up to RUB 50m. |
| SS Employee | 1.00% | 0.00% |
| SS Employer | 2.60% | 30.00% |
| SS Annual Cap | — | $2,759,000 |
🏦 WITHHOLDING RATES
| Type | Cambodia | Russia |
|---|---|---|
| Dividend WHT | 14.00% | 15.00% |
| Interest WHT | 15.00% | 0.00% |
| Royalty WHT | 14.00% | 20.00% |
📋 OTHER TAXES
| Tax | Cambodia | Russia |
|---|---|---|
| Corporate Tax | 20.00% | 25.00% |
| Inheritance Tax | — | 0.00% |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Cambodia | Russia |
|---|---|---|
| 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 | Yes |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | Yes |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Cambodia | Russia |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
Active Special Tax Regimes
| Detail | Cambodia | Russia |
|---|---|---|
| Regime | Qualified Investment Project (QIP) |
📅 RESIDENCY & FILING
| Detail | Cambodia | Russia |
|---|---|---|
| Residency Threshold | 182 days | 183 days |
| Residency Rules | Resident if present in Cambodia for 182 days or more in a calendar year, or has principal place of abode in Cambodia. | Resident if present 183+ days in any 12 consecutive months |
| Filing Deadline | March 31 | April 30 |
| Auto Extension | No | No |
| Filing Notes | Annual tax return due March 31. Monthly salary tax and VAT declarations due by 20th of following month. | Electronic filing via nalog.gov.ru. Employer withholds PIT. |
| CFC Rules Details | — | CFC rules for Russian tax residents owning >25% (or >10% if total Russian ownership >50%) |