Cambodia Corporate Income Tax
Detailed corporate income tax rates and rules for Cambodia in 2026.
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%
Additional Notes
A minimum tax of 1% of annual turnover applies if greater than the profit tax, ensuring all businesses contribute some level of taxation. The CIB provides investment incentives for priority sectors including manufacturing, agriculture, and tourism.
How Cambodia Corporate Tax compares
Cambodia’s corporate tax rate of 20% is the 127th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
