Cambodia
Cambodia: 5 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Cambodia
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Cambodia is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s3rdWorld-leading exports Festive and carnival articlesFestive, carnival or other entertainment articles, including conjuring tricks and novelty jokesUS$187 m · 1.7% of world exports of 205 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Cambodia. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Cambodia.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Cambodia: where to register, file and check.
Blocs and agreements
The trade arrangements Cambodia belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- ASEAN Free Trade Area (ATIGA)
- Free trade area · since 17 May 2010
Covers goods.
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ASEAN means the Association of Southeast Asian Nations, which comprises Brunei Darussalam, the Kingdom of Cambodia, the Republic of Indonesia, Lao PDR, Malaysia, the Union of Myanmar,
- Regional Comprehensive Economic Partnership
- Free trade area · since 1 January 2022
Covers goods, services, investment.
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1 January 2022 Australia, Brunei Darussalam, Cambodia, China, Japan, Lao PDR, New Zealand, Singapore, Thailand, Viet Nam
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- Not in our records
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Cambodia, and when it must register, as the tax authority states it.
- The tax
- Value Added Tax (VAT)
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The current VAT in Cambodia was in fact introduced in 1999 and it requires local suppliers to charge 10% VAT on their invoices on the supplies of goods and services to their customers.
- Standard rate
- 10%
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The current VAT in Cambodia was in fact introduced in 1999 and it requires local suppliers to charge 10% VAT on their invoices on the supplies of goods and services to their customers.
- Other rates
- 0% Taxable supply of goods exported from Cambodia and of a service rendered outside Cambodia
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0 % on the taxable value of each taxable supply of goods exported from the Kingdom of Cambodia and of the taxable supply of a service rendered outside of the Kingdom of Cambodia
- Registration threshold
- Not in our records
- A foreign company
- The same threshold applies
A non-resident supplier of digital goods, digital services or e-commerce activity into Cambodia registers under the simplified VAT regime once annual turnover reaches 250 million Riels, or once a three-month consecutive period in the year is expected to reach 60 million Riels; the GDT page names no representative requirement.
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A non-resident taxpayer who, including an electronic platform operator, supplies digital goods or services or any e-commerce activity into the Kingdom of Cambodia that meets the Simplified VAT registration threshold
- Returns filed
- Monthly
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The calculation of VAT to be paid monthly for small taxpayers is to take the income received in the month without VAT (monthly income divided by 1.1) multiplied by 20% and take the result and multiply by 10%; the result is the amount of VAT paid monthly.
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Cambodia, tax year 2025, as the tax authority states it.
- Corporate tax return
- 31 March · each year
the annual Tax on Income return (formerly Tax on Profit) for the year is due on 31 March of the following year; the GDT calendar lists the return for 2025 due 31 March 2026.
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Annual Income Tax Return For 2025 March 31, 2026
- Corporate tax, final payment
- 31 March · each year
the balance of tax on income is paid with the annual return, on 31 March of the following year; the monthly prepayment of tax on income is credited against it.
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Annual Income Tax Return For 2025 March 31, 2026
- Corporate tax, instalments
- Day 20 of the following month · each month
the monthly prepayment of tax on income is filed and paid with the monthly tax return, due by the 20th of the following month for manual filing and the 25th for e-filing; the rule records the manual deadline.
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March 2026 Manual April 20, 2026
- Personal income-tax return
- 31 March · each year
an individual with business or other non-salary income files the annual Tax on Income return by 31 March of the following year; the GDT calendar lists the return for 2025 due 31 March 2026.
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Annual Income Tax Return For 2025 March 31, 2026
- Personal income tax, final payment
- 31 March · each year
the balance of tax on income is paid with the annual return, on 31 March of the following year.
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Annual Income Tax Return For 2025 March 31, 2026
- Personal income tax, instalments
- Day 20 of the following month · each month
an individual with business income under the real regime pays the monthly prepayment of tax on income with the monthly tax return, due by the 20th of the following month for manual filing and the 25th for e-filing. A salary-only individual has no such prepayment, the tax on salary being withheld and final.
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March 2026 Manual April 20, 2026
- VAT return
- Day 20 of the following month · each month
the monthly VAT return is filed and paid with the monthly tax return, due by the 20th of the following month for manual filing and the 25th for e-filing. The rule records the manual deadline.
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March 2026 Manual April 20, 2026
- Payroll withholding
- Day 20 of the following month · each month
the tax on salary withheld by the employer is filed and paid with the monthly tax return, due by the 20th of the following month for manual filing and the 25th for e-filing.
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March 2026 Manual April 20, 2026
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Cambodia yet.
Economy and trade
What it exports
Goods Cambodia exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Cambodia’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted HS 6110 | 8.6% | 7.7% | 7.9% | US$2.9 bn |
| Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper HS 4202 | 8.0% | 7.6% | 7.5% | US$2.7 bn |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) HS 6204 | 4.9% | 5.2% | 6.0% | US$2.1 bn |
| Rice HS 1006 | 2.9% | 2.8% | 5.2% | US$1.9 bn |
| Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted HS 6104 | 5.8% | 4.5% | 4.8% | US$1.7 bn |
| Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals HS 8541 | 3.2% | 7.7% | 4.3% | US$1.6 bn |
| Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather HS 6403 | 3.3% | 2.6% | 3.0% | US$1.1 bn |
| T-shirts, singlets and other vests, knitted or crocheted HS 6109 | 3.1% | 2.6% | 2.7% | US$964 m |
| Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) HS 6203 | 2.9% | 2.5% | 2.5% | US$910 m |
| New pneumatic tyres, of rubber HS 4011 | 0.39% | 1.1% | 2.4% | US$865 m |
Total goods exports, 2024: US$36.1 bn. The ten largest headings are shown.