How many tax treaties does Cambodia have?

Cambodia has 12 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Cambodia's most important treaty partners?

Cambodia's major treaty partners include China, Singapore, Thailand, South Korea, Vietnam, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Cambodia's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Cambodia may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Cambodia Tax Treaties

Cambodia has approximately 12 double taxation agreements in force and is expanding its treaty network to attract foreign investment.

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

ChinaSingaporeThailandSouth KoreaVietnamBrunei

About Cambodia's Treaty Network

Cambodia maintains a network of 12 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Cambodia Tax Treaties

Major Treaty Partners

About Cambodia's Treaty Network

Cambodia Tax Treaties FAQ