A foreign business is considered to be “doing business” in Cambodia if the foreign business performs any of the following acts within the Kingdom of Cambodia:

• Rents office or any other space for manufacturing, processing, or performing services for more than one month
• Employs any person to work for it for more than one month
• Performs any other act that the laws of the Kingdom of Cambodia authorize for foreign natural and legal persons

Once the threshold for “doing business” is met, the foreign business is required to register with the Ministry of Commerce (MoC) and subsequently with the General Department of Taxation (GDT).

The most commonly used corporate vehicle for doing business in Cambodia is the private limited company. Under the Law on Commercial Enterprises (as amended 2022), registration is now conducted online through the government’s integrated registration portal at registrationservices.gov.kh, using a CamDigiKey digital identity account.

Basic Steps for Incorporating a Limited Company

1. Create a CamDigiKey account at registrationservices.gov.kh
2. Complete and submit the online registration application, uploading required supporting documents (Articles of Association, director/shareholder identification, office address documentation, etc.)
3. Pay applicable registration fees online
4. Receive the digital Commercial Registration Certificate (Certificate of Incorporation) and unified company registration number from the Ministry of Commerce
5. Register with the General Department of Taxation (GDT) within 15 working days of commercial registration to obtain the Patent Tax Certificate and VAT certificate
6. Register with the Ministry of Labour and Vocational Training (MLVT)
7. Register with the relevant local authority (City Hall or district office)

Where the application is complete, the entire integrated process — covering commercial registration, tax registration, enterprise-opening notification, and enterprise-establishment registration — can be completed in approximately 8 working days.

The same registration steps apply to registering a branch office of a foreign company. The entity is eligible to commence business in Cambodia once it has registered with, and been approved by, the Ministry of Commerce.

Key Points for Foreign Investors

• Minimum capital: The minimum registered capital for a private limited company is US$1,000, or the equivalent in Cambodian Riel (KHR 4,000,000). Individual banks also have their own minimum opening deposit requirements. See Capital Requirements.
• Company secretary required: All companies must appoint a company secretary with a permanent address in Cambodia (2022 amendment).
• 100% foreign ownership: Permitted for most activities. A minimum 51% Cambodian shareholding is required only where the company will hold title to land.
• Sector-specific licenses: Additional permits may be required depending on the business activity (banking, tourism, construction, healthcare, media, etc.).