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
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