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Cambodia
Overview
Last reviewed - 19 March 2025Cambodia, 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 Ministry of Economy and Finance, Cambodia’s economy is predicted to continue growing at 6.3% in 2025 and 6.6% in 2026 and 2027 from the expanding industrial, agriculture, tourism, and service sectors.
PwC Cambodia
PwC has continually expanded the scope of its services and currently employs more than 300 people. These professionals provide industry-focused assurance, tax, and advisory services. PwC Cambodia has a strong relationship with key ministries, financial institutions, and both commercial and aid-funded organisations. Its fully integrated tax practise brings together the right combination of compliance, planning, structuring, and industry experience. PwC Cambodia has developed relationships with the tax authorities at both the departmental and ministerial levels and with related government departments. Through this regular dialogue, PwC Cambodia is able to advise clients on the frequently changing Cambodian regulations.
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 |
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