Cambodia Tax Filing Guide 2026

Overview — GDT Tax Portal

The General Department of Taxation (GDT) has implemented a modern online tax administration system called the GDT Tax Portal. All tax registrations, filings, and payments are done through this platform. Taxpayers can access the portal using their tax identification number (TIN) and password. The portal supports monthly and annual filings, tax payments, credit note management, and communication with the GDT. Registration on the GDT Tax Portal requires obtaining a tax patent (business licence) and a TIN from the GDT.

Monthly TOS (Tax on Salary) Filing

Employers must file a monthly Tax on Salary (TOS) declaration with the GDT, summarising salaries paid, tax withheld, and NSSF contributions. Key details:

• Filing date: By the 15th of the following month
• Form: Monthly TOS declaration through GDT Tax Portal
• Payment: Same deadline — tax must be paid by the 15th
• Late filing penalty: 10% of the tax due
• Late payment interest: 1.5% per month on unpaid tax

Zero returns must be filed even if no salaries are paid in a given month. The TOS declaration includes employee details, gross salary, deductions, and tax withheld. Employers must also file annual summary returns.

Monthly VAT Filing

VAT-registered businesses must file monthly VAT returns through the GDT Tax Portal:

• Filing date: By the 20th of the following month
• Form: Monthly VAT return (output VAT, input VAT, net payable)
• Payment: Same deadline — VAT due must be paid by the 20th
• Late filing penalty: 10% of the VAT due
• Late payment interest: 1.5% per month

VAT returns must include total sales, output VAT charged, input VAT claimed, and net VAT payable or refundable. Supporting documentation (invoices, import/export records) must be maintained for audit purposes.

Annual CIT Return

All enterprises under the Real Regime must file an annual corporate income tax (CIT) return:

• Filing date: By 31 March of the following calendar year
• Form: Annual CIT return (Form 01) with financial statements
• Payment: Balance of tax due paid with the return
• Provisional tax: Monthly payments based on prior year's tax (paid by 15th of each month)
• Late filing penalty: 10% of the tax due, plus 1.5% monthly interest

The annual CIT return includes the income statement, balance sheet, tax computation, and supporting schedules. Companies must also file annual tax on immovable property return and other applicable declarations.

Simplified Tax Regime (STR)

Small businesses with annual revenue below KHR 250 million may opt for the Simplified Tax Regime (STR). Filing requirements under STR:

• Filing frequency: Monthly or quarterly (based on revenue bracket)
• Tax rate: 1–2% of gross revenue (varies by business type)
• Filing method: Simplified return through GDT Tax Portal
• Record keeping: Simplified accounting records required

Tax Calendar Summary

Key filing deadlines for 2026:

• 15th of each month: Monthly TOS declaration and payment
• 20th of each month: Monthly VAT return and payment
• 15th of each month: Provisional monthly CIT payment
• 31 March: Annual CIT return due
• 31 March: Annual property tax and unused land tax return
• 31 March: Annual income tax return for individuals (self-employed)

Penalties and Enforcement

The GDT has robust enforcement powers for non-compliance. Penalties include: late filing penalty of 10% of tax due; late payment interest at 1.5% per month; tax audits and back-assessment for up to 10 years; suspension of tax patent (business cannot operate). Criminal prosecution for tax evasion can result in fines of up to 5 times the tax evaded and imprisonment of 1–5 years. The GDT issues tax audits regularly and has a dedicated tax police unit.

FAQs

Can I file manually instead of using the GDT Tax Portal?

Most filings must be done online through the GDT Tax Portal. Manual filing is only permitted for taxpayers in remote areas with limited internet access, subject to GDT approval.

What if I cannot pay my tax by the deadline?

Late payment attracts interest at 1.5% per month. You may request a payment plan from the GDT, but interest will still apply. Failure to pay may result in enforcement action.

How do I register for the GDT Tax Portal?

Registration requires obtaining a Tax Identification Number (TIN) and tax patent from the GDT office. The GDT will issue login credentials for the portal.

Can I amend a filed return?

Yes, amended returns can be filed through the GDT Tax Portal. However, amendments that reduce tax may trigger a GDT audit. Penalties may apply if the amendment reveals underpayment.

Disclaimer

This guide provides general information about Cambodian tax filing procedures for the 2026 tax year. Tax laws and filing requirements may change. Always consult with a qualified Cambodian tax advisor or the General Department of Taxation for advice specific to your situation. InvestmentKit does not provide tax advice.