Most foreign investments and foreign investors will be affected by the following taxes:
- Tax on Profit
- Minimum Tax
- Withholding Tax
- Value Added Tax (10%)
- Import Duties
- Tax on Salary
Other taxes that may affect certain investors are the following:
- Accomodation Tax
- Specific Tax on Certain Merchandise and Services
- Tax for Public Lighting
Double Taxation Agreements
Cambodia has entered into a double taxation agreements with China & Singapore and is expected to soon enter an agreement with Vietnam.
International Agreements
Cambodia has entered into Investment Promotion and Trade Agreements with the following nations:
- China
- South Korea
- Malaysia
- Singapore
- Switzerland
- Thailand
- Laos
- Indonesia
- Vietnam
- Germany
- France
- Philippine
- Cuba
- Croatia
- Netherlands