Source-cited draft: corporate income tax 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.
Standard Tax on Income rate
20%Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income
Oil, gas and mineral exploitation rate
30%Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income
Insurance/reinsurance of general (non-life) risks rate
5% of gross premium incomeLaw on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income
Tax base
Net taxable profit (gross income less allowable deductions); residents on worldwide income, non-residents on Cambodia-source incomeLaw on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/income-determination
Minimum Tax
1% of annual turnover inclusive of all taxes except VAT; payable if it exceeds TOI, unless the taxpayer maintains proper accounting records and is exemptLaw on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income
Monthly Prepayment of Tax on Income (PTOI)
1% of monthly turnover inclusive of all taxes except VAT, creditable against annual TOILaw on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration
Withholding tax on dividends (additional profit tax on distribution)
Additional tax on dividend distribution applies depending on the rate at which profits were taxed (e.g. 0% if already taxed at 20%); WHT of 14% on dividends paid to non-residentsLaw on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes
Withholding tax on payments to non-residents (general)
14% on Cambodia-source interest, royalties, rent, dividends, management/technical service feesLaw on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes
Domestic WHT on royalties (resident payee)
15%Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes
Domestic WHT on services (resident payee)
15% (exempt where paid to a registered taxpayer supported by a valid VAT invoice)Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes
Domestic WHT on rental of movable/immovable property (resident payee)
10%Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes
Domestic WHT on interest paid to residents
15% (6% on interest on fixed-term deposits and 4% on savings deposits paid by domestic banks)Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes
Reduced WHT under double tax agreements
Typically reduced to 10% for dividends, interest, royalties and technical/management fees under most Cambodian DTAsApplicable Double Taxation Agreement — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes
Annual TOI return and payment deadline
Within 3 months after financial year-end (31 March for calendar-year taxpayers)Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration
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