General PartnershipCambodia
What it takes to form, own and run a general partnership in Cambodia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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All general partners are jointly and severally liable for the obligations of the general partnership.
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A general partnership is a contract between two or more persons to combine their property, knowledge or activities to carry on business in common with a view to profit.
The registry’s and the law’s own pages do not mention it.
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Business Registration 1,010,000 Riel for Partnership Company and 180,000 Riel for Sole Proprietorship and Others (Service of the Ministry of Commerce)
Form it
Who registers it
- Registry
- Ministry of Commerce
- Formed without visiting
- Not in our records
- Formed online
- Not in our records
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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A general partnership is a contract between two or more persons to combine their property, knowledge or activities to carry on business in common with a view to profit.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Required
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A partnership or company shall continuously maintain in the Kingdom of Cambodia, a registered office and a registered agent.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the General Partnership.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the General Partnership are in our records.
What is public
Not in our records What the register shows the public is not in our records for the General Partnership.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Not in our records
How this type is taxed is not in our records. A partnership or sole trader is often taxed through its owners; incp.pro does not assume it.
- CFC rules in Cambodia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the General Partnership.
Every business in Cambodia
VAT
- 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
Payment and banking services
None of the services whose lists we hold names Cambodia. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- General Partnership
- ISO 20275 code
- Z4YCSecondary GLEIF, Entity Legal Forms code list