Cambodia
South-Eastern Asia · KH · 8 treaties
What are the main tax rates in Cambodia?
Cambodia has a top personal income tax rate of 20%, a corporate tax rate of 20%, and a standard VAT of 10%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 14% |
| Withholding — interest | 14% |
| Withholding — royalties | 14% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 20% |
| Capital gains | 20% |
| Tax system | Worldwide |
| Residency threshold | 182 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How is cryptocurrency taxed in Cambodia?
- Cryptocurrency is taxed as capital gains with a headline rate of 20% and is not exempt for long-term holdings.
- What are the requirements for tax residency in Cambodia?
- Tax residency in Cambodia is established after 182 days. The country offers a golden visa option with a minimum investment of $50,000 USD.
- Does Cambodia have a tax treaty network?
- Cambodia has 8 tax treaties in place.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domiciled in the Kingdom of Cambodia
- principal place of abode in the Kingdom of Cambodia
- present in Cambodia for more than 182 days in one or many visits during the current taxable year
Tax residency can end by ceasing domicile/principal abode and staying under 183 days, but domicile/principal abode are factual, open‑ended tests that can make cleanly breaking residency less straightforward than a pure day‑count rule.
Source: General Department of Taxation, Cambodia (as summarized by Acclime using official criteria)
Tax treaty network (17)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Brunei | — | — | — |
| China | 10% | 10% | 10% |
| Indonesia | 15% | 12% | 15% |
| Singapore | 5% | 5% | 10% |
| Thailand | 15% | 12% | 15% |
| United Arab Emirates | — | — | — |
| Vietnam | 10% | 10% | 10% |
| Hong Kong S.A.R. | 5% | 5% | 5% |
| France | 5% | 5% | 5% |
| Germany | 5% | 5% | 5% |
| India | 15% | 10% | 15% |
| Japan | 15% | 10% | 15% |
| South Korea | 15% | 12% | 15% |
| Laos | 10% | 10% | 10% |
| Malaysia | 15% | 12% | 15% |
| Netherlands | 5% | 5% | 5% |
| United Kingdom | 10% | 10% | 10% |