🇰🇭 Cambodia Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇰🇭 Cambodia
KH / KHM #88
Nomad Score
56.0
Cities
11
🇰🇭 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.
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.
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 % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Qualified Investment Project (QIP)
Tax holiday of 3-9 years for qualifying investment projects, followed by ongoing... |
Exemption | -- | 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 – 12-31
Filing Deadline
March 31
📚 SOURCES
-
PwC Worldwide Tax Summaries - Cambodia
(accessed Mar 23, 2026)
Salary tax, CIT, VAT, withholding rates