Asia-Pacific · Tax guide
Cambodia
Cambodia taxes business income at 20%, with a monthly prepayment of 1% of turnover, charges VAT at 10%, and withholds 14% on payments to non-residents. Taxes are administered by the General Department of Taxation (GDT).
At a glance
- Tax on income
- 20%
- Monthly prepayment
- 1%
- VAT
- 10%
- Withholding on payments abroad
- 14%
Standard rate
Of turnover, credited against the tax
Standard rate
Non-residents
Tax on income
Businesses pay tax on income at 20%, with a monthly prepayment of 1% of turnover credited against the annual tax. The annual return is due within three months of the year-end.
VAT
VAT is 10%, filed monthly by the 25th through e-filing.
Payments abroad and employers
Interest, royalties, services and dividends paid to non-residents carry 14% withholding, unless a treaty lowers it. Employers withhold salary tax and pay NSSF contributions.
Key dates
- By the 25th of each monthVAT, prepayment and withholding returns
- Within three months of the year-endAnnual tax on income return
Figures and sources
4 figures- Tax on income rate20%Under professional review
- Monthly prepayment of tax on income (on turnover)1%Under professional review
- VAT rate10%Under professional review
- Withholding on payments to non-residents14%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Cambodia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Cambodia (a Cambodian tax agent) before making compliance decisions.