Monthly Tax Return

After a business if officially registered with the Ministry of Commerce, it is allowed for 15 more days for the registration for Tax Certificate at the General Department of Taxation (GDT). According to Cambodian Laws on Taxation, there are a range of taxes business owners must fulfill such as value added tax, withholding tax, salary tax, prepayment tax on income, public lighting tax, accommodation tax and others.

Common Taxes Faced By Trading Company
Tax services of an accountant in Phnom Penh

Value Added Tax

  • Standard Rate:          10%

  • Export Rate:               0%

       (garment manufacturers…)​

Tax services of an accountant in Phnom Penh

Withholding Tax

  • Interest:                     15% 

  • Royalties:                   15%

  • Rental:                       10%

  • Services:                    15%

Tax services of an accountant in Phnom Penh

Personal Income Tax (KHR)

  • 0                –  1,300,000       0%

  • 1,300,001  –  2,000,000       5%

  • 2,000,001  –  8,500,000       10%

  • 8,500,001  –  12,500,000     15%

  • 12,500,001–  and above     20%

For non-residents, only the Cambodian sourced salary is subject to Cambodian Tax regardless of the place of salary payment. The tax rate for non-residents is flat at 20%.  

For residents, including Cambodian and individual presents in Cambodia for more than 182 days in any 12 month period, are taxed at the progressive rates as mentioned above.

Tax may vary from transactions to transaction and the business activity you are doing. Minor errors may lead to a big problem later or even a closure of your business if those errors are not detected or paid attention to on time. 

At LBC, we have tax professionals who will offer you high consultation on how tax should be applied to your business. We can help you understand about tax and save you a lot of money. 

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