Tax Overview in Cambodia

Tax overview for Cambodia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Cambodia · tax year 2025 · changed 25 Jun 2026

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Key figures: Cambodia, 2025

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Tax administration overview

Cambodia's taxes are administered by the General Department of Taxation (GDT) under the Law on Taxation. The main taxes are the Tax on Income (corporate), the Tax on Salary (personal employment income), and a 10% VAT.Law on Taxation

Standard tax year

Calendar year (1 January to 31 December); a different financial year may be approved by the GDTLaw on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration

Currency

Cambodian riel (KHR); the US dollar is widely used in practiceLaw on Taxation

Tax authority

General Department of Taxation (GDT), Ministry of Economy and FinanceLaw on Taxation — https://www.tax.gov.kh/

Residence basis of taxation

Residents are taxed on worldwide income; non-residents are taxed only on Cambodia-source incomeLaw on Taxation — https://taxsummaries.pwc.com/cambodia/individual/residence

Standard Tax on Income rate

20%Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income

Headline personal (Tax on Salary) top rate

0% to 20% progressive for residents; flat 20% for non-residentsLaw on Taxation; Sub-Decree on the Monthly Taxable Salary — https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income

Does Cambodia have VAT/GST?

Yes — VAT applies at a standard rate of 10%Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/other-taxes

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Cambodia tax system at a glance (2025)

Tax administration overview — Cambodia's taxes are administered by the General Department of Taxation (GDT) under the Law on Taxation. The main taxes are the Tax on Income (corporate), the Tax on Salary (personal employment income), and a 10% VAT. (Law on Taxation)
Standard tax year — Calendar year (1 January to 31 December); a different financial year may be approved by the GDT (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)
Currency — Cambodian riel (KHR); the US dollar is widely used in practice (Law on Taxation)
Tax authority — General Department of Taxation (GDT), Ministry of Economy and Finance (Law on Taxation — https://www.tax.gov.kh/)
Residence basis of taxation — Residents are taxed on worldwide income; non-residents are taxed only on Cambodia-source income (Law on Taxation — https://taxsummaries.pwc.com/cambodia/individual/residence)
Standard Tax on Income rate — 20% percent (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income)
Headline personal (Tax on Salary) top rate — 0% to 20% progressive for residents; flat 20% for non-residents percent (Law on Taxation; Sub-Decree on the Monthly Taxable Salary — https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income)
Does Cambodia have VAT/GST? — Yes — VAT applies at a standard rate of 10% percent (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/other-taxes)
Annual Tax on Income return deadline — Within 3 months of financial year-end (31 March for calendar-year taxpayers) (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)
Monthly tax return deadline (salary, VAT, prepayments, withholding) — 20th day of the following month (25th for e-filing has applied in practice — confirm current GDT rule) ((approx — confirm)) (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)
Annual patent tax renewal deadline — 31 March each year (Law on Taxation (Patent Tax) — https://emerhub.com/cambodia/guide-to-patent-tax-in-cambodia/)

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Cambodia tax system at a glance (2025)

Tax administration overview — Cambodia's taxes are administered by the General Department of Taxation (GDT) under the Law on Taxation. The main taxes are the Tax on Income (corporate), the Tax on Salary (personal employment income), and a 10% VAT. (Law on Taxation)

Standard tax year — Calendar year (1 January to 31 December); a different financial year may be approved by the GDT (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)

Currency — Cambodian riel (KHR); the US dollar is widely used in practice (Law on Taxation)

Tax authority — General Department of Taxation (GDT), Ministry of Economy and Finance (Law on Taxation — https://www.tax.gov.kh/)

Residence basis of taxation — Residents are taxed on worldwide income; non-residents are taxed only on Cambodia-source income (Law on Taxation — https://taxsummaries.pwc.com/cambodia/individual/residence)

Standard Tax on Income rate — 20% percent (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income)

Headline personal (Tax on Salary) top rate — 0% to 20% progressive for residents; flat 20% for non-residents percent (Law on Taxation; Sub-Decree on the Monthly Taxable Salary — https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income)

Does Cambodia have VAT/GST? — Yes — VAT applies at a standard rate of 10% percent (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/other-taxes)

Annual Tax on Income return deadline — Within 3 months of financial year-end (31 March for calendar-year taxpayers) (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)

Monthly tax return deadline (salary, VAT, prepayments, withholding) — 20th day of the following month (25th for e-filing has applied in practice — confirm current GDT rule) ((approx — confirm)) (Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)

Annual patent tax renewal deadline — 31 March each year (Law on Taxation (Patent Tax) — https://emerhub.com/cambodia/guide-to-patent-tax-in-cambodia/)