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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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 prominentlyMinistry of Commerce registration regulations (https://cambodia.acclime.com/guides/how-to-register-company/)
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/)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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