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: 2025
- Tax system
- Worldwide Residents taxed on worldwide salary income. No general personal income tax - salary tax applies to employment income. Non-residents taxed at flat 20% on Cambodia-sourced income.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 20.0%
- VAT
- 10.0%
- Capital gains tax
- 20.0% Capital gains on immovable property: 20% on profit (collection suspended, expected to take effect). Gains on other assets generally included in income.
- Social security (employee)
- 1.0%
- Social security (employer)
- 2.6%
- Dividend withholding
- 14.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 14.0%
- Treaty count
- 11
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| KHR 0 | KHR 18,000,000 | 0.0% |
| KHR 18,000,000 | KHR 24,000,000 | 5.0% |
| KHR 24,000,000 | KHR 102,000,000 | 10.0% |
| KHR 102,000,000 | KHR 150,000,000 | 15.0% |
| KHR 150,000,000 | and above | 20.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Qualified Investment Project (QIP) Tax holiday of 3-9 years for qualifying investment projects, followed by ongoing... | -- | 9yr | Active |
Tax residency
- Days threshold
- 182 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.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
- Filing deadline
- March 31
Sources
- PwC Worldwide Tax Summaries - Cambodia (accessed Mar 23, 2026) Salary tax, CIT, VAT, withholding rates