🇰🇭 Cambodia Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 20.0% Worldwide system

Corporate tax 20.0%

VAT 10.0% standard rate

Tax residency 182 days 11 tax treaties

Cambodia tax profile

Data year: 2026

Tax system: Worldwide There is no general personal income tax on all income types. Employment income is subject to monthly tax on salary (ToS); consulting and business income is generally taxed under tax on income rules. Residents are taxed on worldwide salary; non-residents pay a flat final 20% on Cambodia-sourced salary only.
Top PIT rate: 20.0%
Corporate tax rate: 20.0%
VAT: 10.0%
Capital gains tax: 20.0% 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.
Social security (employee): 2.0%
Social security (employer): 5.4%
Dividend withholding: 14.0%
Interest withholding: 15.0%
Royalty withholding: 14.0%
Treaty count: 11

Personal income

Special regimes
Name	Type	Rate/amount	Duration	Status
Qualified Investment Project (QIP) Tax holiday of 3-9 years for qualifying investment projects, followed by ongoing...	Exemption	No rate or amount recorded	9yr	Active

Days threshold: 182 days
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.
Exit tax: No
CFC rules: No

GDT — Sub-Decree on monthly salary and annual income thresholds (accessed Oct 9, 2026) Sub-Decree No. 48 (11 March 2024) salary and annual income tables
PwC Cambodia — taxes on personal income (accessed Oct 9, 2026) Monthly salary tax brackets, non-resident 20%, fringe benefits 20%
PwC Cambodia — residence (accessed Oct 9, 2026) 182-day / domicile / principal abode tests
PwC Cambodia — corporate other taxes (accessed Oct 9, 2026) NSSF ORC, healthcare and pension; VAT 10%
PwC Cambodia — withholding taxes (accessed Oct 9, 2026) Resident and non-resident WHT on interest, royalties, services
GDT — international relations (tax treaties) (accessed Oct 9, 2026) Published double taxation agreements

Oct 9, 2026
- Income tax brackets updated
Refreshed for 2026 — verification date, data year, NSSF rates, residency description, CGT implementation dates, sources, bracket year and source (https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income) Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%