Cambodia Counsel

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 and is negotiating with Vietnam.

International Agreements
Cambodia has entered into Investment Promotion and Trade Agreements with countries including:

  • Peoples’ Republic of China;
  • Republic of Korea;
  • Malaysia;
  • Republic of Singapore;
  • Switzerland;
  • Thailand;
  • Lao PDR;
  • Republic of Indonesia;
  • Socialist Republic of Vietnam;
  • Federal Republic of Germany;
  • France
  • Philippines;
  • Republic of Cuba;
  • Republic of Croatia;
  • Kingdom of the Netherlands