Cambodia Tax Rates
Cambodia operates a relatively simple tax system with a flat 20% corporate tax rate and progressive salary tax rates from 0% to 20%, administered by the General Department of Taxation. The country levies a 10% VAT and offers attractive investment incentives through the Cambodia Investment Board (CIB). The U.S. dollar is widely used alongside the Cambodian riel.
Top Income Tax Rate
20%
Corporate Tax Rate
20%
VAT / Sales Tax
10%
Capital Gains Tax
20%
Detailed Tax Information
Income Tax Brackets
Cambodia's Tax on Salary (ToS) applies progressive monthly rates from 0% to 20%. Residents are taxed on worldwide income while non-residents are taxed at a flat 20% on Cambodian-sourced income. The monthly salary tax brackets make Cambodia's system relatively straightforward for employers to administer.
| Income Range | Tax Rate |
|---|---|
| ៛0 – ៛1.5M | 0% |
| ៛1.5M – ៛2.0M | 5% |
| ៛2.0M – ៛8.5M | 10% |
| ៛8.5M – ៛12.5M | 15% |
| ៛12.5M+ | 20% |
Corporate Tax
Cambodia's standard profit tax (corporate income tax) rate is 20%. Insurance companies pay 5% on gross premiums. Oil and gas and natural resource companies pay 30%. Companies holding Qualified Investment Project (QIP) status from the CIB may receive tax holidays of 3-9 years plus additional depreciation allowances.
Standard Rate
20%
Capital Gains Tax
Cambodia enacted a capital gains tax in the Law on Financial Management in 2020, though implementation has been deferred. When implemented, capital gains from the disposal of immovable property, shares, and other qualifying assets will be taxed at 20%. Currently, a property transfer tax of 4% of the assessed value applies.
Rate
20%
VAT / Sales Tax
Cambodia's VAT is levied at 10% on the supply of most goods and services. Exempt supplies include public postal services, healthcare, education, financial services, and electricity and water supply. Small taxpayers with annual turnover below KHR 250 million are in the simplified tax regime and not required to register for VAT.
Standard Rate
10%
Cryptocurrency Tax
Cambodia has not introduced specific cryptocurrency tax legislation. The National Bank of Cambodia has prohibited financial institutions from dealing in cryptocurrency. The country is developing its own digital currency (Bakong) as a payments system.
Tax Treaties
Cambodia has approximately 12 double taxation agreements in force and is expanding its treaty network to attract foreign investment.
Treaty Network
12
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Cambodia
See how much you could save by moving here from your current country.
+$24K
Tax in United States
$24K
24.4% effective
Tax in Cambodia
$0
0% effective
You Save
100%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
