Cambodia Tax & Investment Guides
16 guides covering Cambodian taxation, progressive Tax on Salary (TOS) 0–20% (5 brackets), corporate income tax 20% (15% insurance, 0% QIP during trigger period), VAT 10%, NSSF minimal contributions, CGT 20% on real estate and shares, minimum tax 1% of gross revenue, property transfer tax 4%, and key investment incentives.
Personal Tax & Residency
Progressive TOS 0–20%, KHR 1.5M/month threshold, tax residency 183-day rule, over 10 DTTs
Cambodia Cross-Border Tax Guide 2026 — WHT 15%, DTTs, Transfer Pricing
Cambodian cross-border taxation. Withholding tax on interest 15%, royalties 15%. Over 10 double tax treaties. Transfer pricing rules. Branch profits, permanent establishments, and cross-border services.
Cambodia Personal Income Tax Guide 2026 — TOS 0–20% Progressive, KHR 1.5M Threshold
Cambodian personal income tax (Tax on Salary / TOS). Progressive 0–20% rates across 5 brackets. KHR 1.5M/month threshold. Fringe benefits tax 20%. Administered by the General Department of Taxation (GDT).
Cambodia Tax Filing Guide 2026 — GDT Portal, Monthly TOS, Annual Return
Cambodian tax filing procedures. GDT Tax Portal for online filing. Monthly TOS declarations, monthly VAT returns, annual CIT return by March 31. Penalties and compliance requirements.
Cambodia Tax Residency Guide 2026 — 183-Day Rule, DTTs Over 10
Cambodian tax residency rules. 183-day physical presence test, over 10 double tax treaties (ASEAN, China, South Korea, Singapore, Thailand, Vietnam). Implications for residents and non-residents.
Business & Corporate Tax
CIT 20%, QIP tax holiday 0% for 3–9 years, minimum tax 1% of gross revenue, SEZ incentives
Cambodia Corporate Tax Guide 2026 — CIT 20%, QIP Holiday, Minimum Tax 1%
Cambodian corporate income tax. Standard CIT 20%, 15% for insurance companies, 0% for QIP during trigger period. Minimum tax 1% of gross revenue. Administered by the General Department of Taxation (GDT).
Cambodia QIP & SEZ Guide 2026 — Qualified Investment Project Tax Holiday, SEZ Incentives
Cambodian investment incentives. QIP (Qualified Investment Project) tax holiday 0% CIT for 3-9 years, SEZ (Special Economic Zone) incentives, Sihanoukville special zones. Administered by CDC and GDT.
VAT & Indirect Tax
VAT 10% standard, 0% exports, registration threshold KHR 250M annual revenue
Investment & Savings
Dividends 0% WHT, interest 0% (bank), CGT 20% on real estate/shares, crypto as income
Cambodia Capital Gains Tax Guide 2026 — CGT 20% on Real Estate & Shares
Cambodian capital gains tax (CGT). New 20% CGT on real estate and shares sold within 5 years of acquisition. Introduced 2024–2025. Administered by the General Department of Taxation (GDT).
Cambodia Crypto Tax Guide 2026 — Crypto as Income, CGT or TOS Treatment
Cambodian cryptocurrency taxation. Crypto gains treated as income (TOS or CIT) or CGT depending on taxpayer and activity. GDT guidance is evolving. Mining, trading, and staking tax implications.
Cambodia Investment Income Tax Guide 2026 — Dividends 0%, Interest 0%, CGT 20%
Cambodian investment income taxation. Dividends 0% WHT, interest 0% WHT on bank deposits, CGT 20% on real estate and shares. Administered by the General Department of Taxation (GDT).
Property & Wealth
Transfer tax 4%, annual property tax 0.1%, unused land 2%, rental income at TOS rates, no inheritance/gift/wealth tax
Cambodia Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, No Gift Tax
Cambodian inheritance and gift taxation. Cambodia has no inheritance tax, no gift tax, and no estate duty. Assets can be passed to heirs or gifted without tax liability. Implications for estate planning.
Cambodia Property Tax Guide 2026 — Transfer 4%, Annual 0.1%, Unused Land 2%
Cambodian property taxes. Property transfer tax (stamp duty) 4%, annual property tax 0.1% on value over KHR 1B, tax on unused land 2%. Administered by GDT.
Cambodia Rental Income Tax Guide 2026 — TOS Rates, 10% WHT on Rent
Cambodian rental income taxation. Rental income taxed at progressive TOS rates (0–20%). 10% withholding tax on rental payments to non-residents. Administered by the General Department of Taxation (GDT).
Cambodia Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
Cambodian wealth taxation. Cambodia has no wealth tax, no net worth tax, and no annual tax on financial assets. Only immovable property tax (0.1%) applies to high-value real estate. Implications for high-net-worth individuals.
Employment & Social Security
NSSF minimal contributions, pension retirement at 55 (private) / 60 (government)
Cambodia Pension Guide 2026 — NSSF Pension, Retirement Age 55/60
Cambodian pensions and retirement. NSSF pension scheme (phased). Retirement age 55 for private sector, 60 for government. Tax treatment of pension income and contributions.
Cambodia Social Security Guide 2026 — NSSF Contributions, Healthcare & Pension
Cambodian social security contributions. National Social Security Fund (NSSF) for healthcare (2.6% total) and pension (4% total, phased). Current minimal contribution levels. Administered by NSSF.
Cambodia Calculators (7)
Free calculators for Cambodian salary, tax, and personal finance.
Cambodia Salary
Net pay after TOS 0–20% and NSSF contributions.
Cambodia VAT
VAT 10% standard rate calculations.
Cambodia Corporate Tax
CIT 20%, QIP holiday, insurance 15%.
Cambodia Property Tax
Transfer 4%, annual 0.1%, unused land 2%.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.