Source-cited draft: company formation & entity choice for Cambodia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Common entity types
Private limited company (PLC), public limited company, sole proprietorship, partnership, branch of a foreign company, representative officeLaw on Commercial Enterprises (https://cdc.gov.kh/laws-and-regulations/company/)
PLC shareholder range
1 to 30 shareholders; at least 1 director; no residency requirement for shareholders/directorsLaw on Commercial Enterprises (https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Cambodia_-_Private_Limited_Company.aspx)
Foreign ownership
100% foreign ownership permitted for a PLC (except land ownership and a few restricted sectors)Law on Commercial Enterprises; Law on Investment (https://emerhub.com/cambodia/how-to-establish-a-private-limited-company-in-cambodia/)
Minimum share capital (statutory)
KHR 4,000,000 (approx. USD 1,000); in practice the GDT/bank may expect a higher declared/deposited amount KHR ((approx — confirm))Law on Commercial Enterprises (https://cambodia.acclime.com/guides/private-limited-company/)
Registration platform
Online via the CamDX single-portal business registration system (MoC, GDT, MLVT and others)Ministry of Commerce registration regulations (https://cambodia.acclime.com/guides/how-to-register-company/)
Company name requirement
Name required in both Khmer and English, with the Khmer name displayed prominently
The most common vehicle is the private limited company (PLC), registered online with the Ministry of Commerce (MoC) via the CamDX business registration platform. 100% foreign ownership is generally permitted.
Other Cambodia computations in the OpenAccountants Tax Library.
Core incorporation steps
Name reservation, file Articles of Incorporation, register on CamDX, obtain MoC certificate, register with GDT (tax/VAT), open bank account, register with MLVT/NSSF if hiringMinistry of Commerce registration regulations (https://emerhub.com/cambodia/how-to-establish-a-private-limited-company-in-cambodia/)
Bank confirmation to GDT
Open a bank account and submit the bank confirmation letter to the GDT within 15 days of MoC approval ((approx — confirm))GDT tax registration regulations (https://emerhub.com/cambodia/how-to-establish-a-private-limited-company-in-cambodia/)
Typical incorporation timeline
Roughly 2–4 weeks for MoC + tax registration in practice ((approx — confirm))Ministry of Commerce registration regulations (https://cambodia.acclime.com/guides/how-to-register-company/)
Patent tax on registration / annual renewal
Small taxpayer ~USD 100, medium ~USD 300, large ~USD 750 (USD 1,250 if turnover > KHR 10,000 million); renewed by 31 March ((approx — confirm))Law on Taxation (Patent Tax) (https://emerhub.com/cambodia/guide-to-patent-tax-in-cambodia/)
Annual MoC declaration
File an annual declaration of commercial enterprise with the Ministry of CommerceLaw on Commercial Enterprises (https://cambodia.acclime.com/guides/annual-filing-requirements/)
Core annual tax compliance
Monthly tax returns (salary, VAT, PTOI, withholding) by the 20th; annual TOI return by 31 March; patent tax renewal by 31 MarchLaw on Taxation (https://cambodia.acclime.com/guides/annual-filing-requirements/)
Statutory audit
Independent audit required for enterprises meeting size thresholds (e.g. larger turnover/assets/employees) and for QIPs ((approx — confirm thresholds))Prakas on Independent Audit (Ministry of Economy and Finance) (https://cambodia.acclime.com/guides/annual-filing-requirements/)
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