Source-cited draft: tax overview 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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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
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 yearLaw on Taxation (Patent Tax) — https://emerhub.com/cambodia/guide-to-patent-tax-in-cambodia/
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