🇰🇭 Tax Overview — Cambodia

Private Limited Company (Ltd / Co., Ltd.)

The standard corporate income tax rate is 20%. Insurance companies pay 5% on gross premiums. Oil and gas and mining companies pay 30%. Small taxpayers with annual turnover below KHR 250 million can register under the simplified tax regime. VAT is 10% on most goods and services. Withholding tax on dividends to non-residents is 14%. Withholding tax on interest to non-residents is 14%. Withholding tax on royalties to non-residents is 14%. The annual patent tax (business licence tax) is KHR 1,000,000–5,000,000 depending on turnover. Companies in Special Economic Zones (SEZs) qualify for customs duty and VAT exemptions on imported raw materials and equipment. Cambodia has 11 double tax treaties. The prepayment of tax (1% of monthly turnover) applies as a minimum tax mechanism.