Cambodia, a country located in Southeast Asia, is bordered by the Lao People’s Democratic Republic to the northeast, Thailand to the northwest, Vietnam to the east, and the Gulf of Thailand to the southwest. Cambodia gained its independence in 1953 and is a member of the Association of South-East Asia Nations (ASEAN). Cambodia has a multiparty democracy under a constitutional monarchy, with Phnom Penh as the capital. Cambodia’s official language is Khmer, and the currency is the riel (KHR).

According to the World Bank’s report, Cambodia’s economy growth is expected to improve marginally to 5.8% in 2024, up from 5.6% in 2023, and should further strengthen by 6.1% in 2025 and 6.4% in 2026 as revival in garment, travel goods, and footwear exports and tourism propel the ongoing recovery.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)	20

Corporate income tax (CIT) due dates
CIT return due date	Within three months of company’s year end.
CIT final payment due date	Within three months of company’s year end.
CIT estimated payment due dates	Monthly (known as Monthly Prepayment of Income Tax)

Personal income tax (PIT) rates
Headline PIT rate (%)	20

Personal income tax (PIT) due dates
PIT return due date	NA
PIT final payment due date	NA
PIT estimated payment due dates	PAYE 20 days after the end of the month in which the salaries were paid.

Value-added tax (VAT) rates
Standard VAT rate (%)	10

Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)	Resident: NA / 15 (except paid to registered financial institutions) / 15;Non-resident: 14 / 14 / 14

Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)	Capital gains are subject to the standard CIT rate.
Headline individual capital gains tax rate (%)	20 (being postponed until the end of 2025).

Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)	NA

Inheritance and gift tax rates
Headline inheritance tax rate (%)	NA
Headline gift tax rate (%)	NA

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)