房租税 Accommodation Tax
The Accommodation Tax is an indirect tax with the rate of 2% to be imposed on accommodation in hotels and guest houses. The person who supplies accommodation services is responsible for the payment of this tax to the tax administration by the 15th of the month following the month that the supplies are made.
最低税 Minimum Tax
The Minimum Tax is a separate and distinct tax from the tax on profit. This tax is subject to the self-assessment regime taxpayers except for the qualified investment project (QIP) recognized by the Council for Development of Cambodia (CDC). The Minimum Tax is imposed at the rate of 1 percent of the annual turnover inclusive of all taxes except for VAT, and is payable at the time of the annual liquidation of the tax on profit. The minimum tax may be reduced by the annual tax on profit that is actually paid.
专利税 Patent Tax
The Patent Tax is applied on total annual turnover and is paid by the end of March every year. The new taxpayer shall pay this tax in a full year amount if the business is started within the first half of the year, or pay in a half year amount if the business is started within the second half of the year. The taxpayer who has branches, warehouses, factories or workplaces for the same business in the same local jurisdiction is subject only one patent tax payment, but if that taxpayer has different businesses in different local jurisdictions he shall pay the patent tax for each business and each jurisdiction. The taxpayer must display the patent certificate at the principle place of business.
利润税预缴 Prepayment of Profit Tax
An enterprise liable to the tax on profit according to the real regime sytem of taxation including a qualified investment project liable to the tax on profit at the rate of 9 percent, has the obligation to pay a monthly prepayment of tax on profit at the rate of 1 percent of turnover inclusive of all taxes, except Value Added Tax, realized in the previous month. The prepayment will be deducted from the tax on profit at the annual liquidation of the tax.
财产税 Property Tax
The purpose of this law is to rationalize the use of land and to benefit the sub-national administrative budget. Property tax shall be imposed on the properties located in the municipality and provinces of the Kingdom of Cambodia. This tax is applied to immovable properties valued in excess of 100,000,000 riels (one hundred million riels).
For the purpose of this tax, the term “Property” is referred to lands, houses, buildings and other constructions that are built on the land.
This tax shall be collected annually at a rate of 0.1% (zero point one percent) on the property. The tax base is the value of lands, houses, buildings and other constructions that are built on land by deducting 100,000,000 (one hundred million) riel. The value of lands, houses, buildings, and other constructions that are built on the land shall be determined based on the market price by the property evaluation committee which is established by the Prakas of the Minister of Economy and Finance.
公共照明税 Public Lighting Tax
The Public Lighting Tax is an indirect tax with the rate of 3% to be imposed on all alcoholic drinks and cigarettes. The person who supplies these products is responsible for the payment of this tax to the tax administration by the 15th of the month following the month that the supplies are made.
登记税 Registration Tax
Registration Tax is levied at a rate of 4% on transfer of ownership of real property or transfer of occupancy right of land without building in the form of sale, exchange, receiving gift, putting capital in company.
Registration Tax is levied 4% on transfer of ownership of all kind of vehicles and transportation means such as:
Heavy-loaded truck, medium heavy-loaded truck, vehicle and motorcycle
Boat, Ferry, ship
Registration Tax is levied on legal document as follows:
1.Document on establishing company 1,000,000 Riel
2.Document on merging the companies 1,000,000 Riel
3.Document on resolving the company 1,000,000 Riel
0.1% of contract cost for goods or services supply contract using state budget.
0.1% of stock price for transferring part or whole of company’s stock.
Registration Tax shall be paid by the person who receive the ownership or occupancy right of land without building and levied pro rata on the real value of the property on the day of the transfer. However, to ease the implementation, Minister of Economy and Finance can determine the value for a period of time to be a base to calculate the tax due.
屠宰税 Slaughter Tax
2.屠宰税被收集在3％（3百分比）上屠宰动物的值的速率所谓的“税值 – 电视”
1.The Slaughter Tax is collected on all economic components when killing cow, buffalo and pig 1.The Slaughter Tax is collected one time on the killed animals at the killing place or at the slaughter place
2.in special case, the Ministry of Economy and Finance shall determine the procedure of collecting the slaughter tax from the buyer, transporter or the live animal seller
2.The Slaughter Tax is collected at the rate of 3% (three percents) on the value of slaughter animal so called “Taxable Value – TV”
3.TV is the average retail price of live animals of the market at a given time. the MEF shall determine the value of slaughter animals to be the tax base which appropriate with the fluctuated market price
对某些商品和服务，具体的税收 Specific Tax on Certain Merchandises and Services
The Specific Tax on Certain Merchandise and Services is imposed on a number of local and imported products, and services. The goods subject to this specific tax are gazed soft drinks, alcoholic product, beer (20%) and cigarettes (15%), and the services are entertainment services, air transport of passengers (10%), telephone services (3%).
The local taxpayer producing or supplying these merchandises or services is responsible to pay this tax to the tax administration by the 15th of the month following the month that the supplies are made.
印花税 Stamp Tax
Stamp Tax is levied on administration documents, court documents, non-court document and panos/posters. The royal government shall determine the scope of implementation and stamp tax table in the sub-decree. The competent authority or agency shall not receive or issue the documents which is subject to stamp tax, but not yet pay this tax.
Stamp Tax is paid by affixing stamps or cash with receipt. Minister of Economy and Finance shall determine the procedure and condition in implementation of collecting stamp tax in the Prakas.
Each stamp has value of 100 riel, 200 riel, 500 riel, 1,000 riel 2,000 riel. Ministry of Economy and Finance is the only competent organization to print the stamp.
税收对交通运输工具的 Tax on Means of Transportation
This tax shall be imposed on all vehicles and means of transportation. The tax rate and tax due shall be determined by the Prakas of the Ministry of Economy and Finance.
税利润 Tax on Profit
The Tax on Profit is the debt of a resident taxpayer on income from Cambodian sources and from foreign sources. For a non-resident taxpayer, this tax is assessed on income from Cambodian sources only.
The rates of the Tax on Profit:
The tax rates on the annual profit are as follows:
•20 percent for the profit realized by a legal person
•30 percent for profit realized under an oil or natural gas production sharing contract and the exploitation of natural resources including timber, ore, gold, and precious stones
•9 percent for the profit of qualified investment project approved by CDC to be entitled to the 5 year transitional period commencing from the tax year after the date of the promulgation of the Law on the Amendment of the Law on Investment of the
•0 percent for the profit of qualified investment project during the tax exemption period as determined
•According to the progressive tax rate by tranche for the table below for the profit realized by the physical person and the distributive share to each member of a pass-through that is not classified as a legal person.
|Parts of the annual taxable profit||Tax rate|
|From 0 to 6,000,000 Riels||0%|
|From 6,000,001 to 15,000,000 Riels||5%|
|From 15,000,001 to 102,000,000 Riels||10%|
|From 102,000,001 to 150,000,000 Riels||15%|
|Greater than 150,000,000 Riels||20%|
•For an enterprise having principal activity in the insurance or reinsurance of life, property, or other risks, the tax on profit shall be determined as follows: ◦5% of the gross premiums received in the tax year for the insurance or reinsurance of risk in the Kingdom
◦according to the rates specified in paragraph 1, 2, 3, 4 and 5 above for other activities that are not insurance
利润税预缴 Prepayment of Profit Tax
The self-assessment regime taxpayers including qualified investment project under the profit tax rate of 9% must file and pay, on a monthly basis, the prepayment of profit tax at the rate of 1% of the turnover (inclusive of all taxes except for VAT) realized in the previous month by the 15th of the following month. The turnover of the qualified investment project within the tax exemption period shall be exempted from this prepayment. The prepayment is deductible against the tax on profit at the annual liquidation of the tax.
Additional Profit Tax on Dividend Distributions
At the time of making dividend distributions, the self-assessment regime taxpayers shall pay the additional profit tax on dividend distributions as follows:
•An additional profit tax shall be paid in the amount of 20/100 upon ◦distribution of retained earnings or annual profit after tax, if the taxpayer is distributing retained earnings or profits that were subject to a tax rate of 0%; and
◦any other distribution, except for those mentioned in paragraph 2 and paragraph 3 bellow as well a
•An additional profit tax shall be paid in the amount of 11/91 upon distribution of retained earnings or annual profit after tax, if the taxpayer is distributing retained earnings or profits that were subject to a tax rate of 9%.
•Additional profit tax shall not be paid on the distribution of retained earnings or annual profit after tax, if the taxpayer is distributing retained earnings or annual profit that were subject to the normal rate of 20%, or the rate of 30%.
Withholding Tax on Income Realized by a Resident Taxpayer
Any resident taxpayer carrying on business and who makes any payment in cash or in kind to a resident taxpayer shall withhold, and pay as tax, an amount according to the below mentioned rates which are applied to the amount paid before withholding the tax.
•The rate of 15 percent on: ◦income received by a physical person from the performance of services including management, consulting, and similar
◦royalties for intangibles and interests in minerals, and interest paid by a resident taxpayer carrying on business other than domestic banks and saving institutions to a resident taxpayer.
•The rate of 10 percent on the income from the rental of movable and immovable property.
•The rate of 6 percent on interest paid by a domestic bank or savings institution to a resident taxpayer having a fixed
•The rate of 4 percent on interest paid by a domestic bank or saving institution to a resident taxpayer having a non-fixed term saving account.
The withholding tax shall not apply to interest paid to a domestic bank or savings institution and to the payment of tax exempt income.
Withholding Tax on Income Realized by a Non-Resident Taxpayer
Any resident taxpayer carrying on business and who makes any of the following payments to a non-resident taxpayer shall withhold, and pay as tax, an amount equal to 14 percent of the amount paid.
•royalties, rent, and other income connected with the use of property;
•compensation for management or technical services;
Tax on Property Rental
1.Tax on property rental is set by the rental received as the following: 1.Buildings such as houses, factories, warehouses, offices, and so forth
2.Manual tools are equipped with industrial institutions
3.Industrial and commercial installed fittings established in place, large buildings loaded with liquids and miscellaneous products such as fuel, pitch, grains
4.Floating houses, ships used as accommodations or miscellaneous business services
5.Free land (land without buildings) is included with the areas of stone, mine and coal extraction, lakes and salt pan field
2.This tax is collected from proprietors or assignees
3.The tax rate on the property rental is equalized 10% of the gross rental. This gross rental shall be written in a contract or an agreement with lessees
Tax on Salary
The tax on salary is a monthly tax imposed on salary that has been received within the framework of fulfilling employment activities. A physical person resident in the Kingdom of Cambodia is liable to the tax on salary for Cambodian source salary and foreign source salary. A non-resident physical person is liable to the tax on salary for Cambodian source salary. The enterprise which is the employer of an employee has the obligation to withhold tax before salary payment and pay this tax to the tax administration by the 15th of the month following the month in which the salary is paid.
For a resident employee the tax on salary due is determined on the monthly taxable salary and is withheld according to the progressive tax rate as below:
Monthly salary (Riels) Rate
0 – 800,000 0%
800,001 – 1,250,000 5%
1,250,001 – 8,500,000 10%
8,500,001 – 12,500,000 15%
12,500,001 – upwards 20%
For a non-resident employee the tax on salary is withheld at the rate of 20% of the amount to be paid before withholding. . This withholding tax is the final tax on salary for the non-resident receiving the salary.
For fringe benefits, every month, the employer shall withhold and pay tax at the rate of 20% of the total value of fringe benefits given to all employees. The value of fringe benefits is the fair market value inclusive of all taxes.
Turnover tax is paid in the rate of 2% of the monthly turnover every month and implemented on tax payers, official-assessment system. (Someone in little taxes shall not be a tax payer in the self-assessment system).
Unused Land Tax
The Unused Land Tax is levied on a non-constructed land and the abandon constructed land which are located in the cities and the areas which are levied by the Unused Land Appraisal Committee (ULAC)
The Unused Land Tax is paid by the owners
The Tax Base is the market value of land within each cities and regions which is evaluated in square meter and levied by the ULAC by June 30th every year
The Unused Land Tax is imposed at the rate of 2% (two percents) on the tax base s sated in the article 30
Value Added Tax
The self-assessment regime taxpayers who are making taxable supplies are obliged to register for VAT, and collect VAT from the supplying of goods or services to their customers. The term “good” means tangible property other than land or money. The term “service” means the provisions of something of value other than goods, land, or money.
The term taxable supply means:
1.The supply of goods or services by a taxable person in the Kingdom of Cambodia. The taxable person is any taxpayer under the Real Regime Tax System and others as specified by regulations;
2.The appropriation of goods for his own use by a taxable person;
3.The making of gift or supply at below cost of goods or services by a taxable person;
4.The import of goods into the customs territory of the Kingdom of Cambodia.
Non-taxable supplies are as follows:
1.Public postal service;
2.Hospital, clinic, medical, and dental services and the sale of medical and dental goods incidental to the performance of such services;
3.The service of transport of passengers by wholly state owned public transportation system;
5.Primary financial services;
6.The imports of articles for personal use that are exempted from customs duties;
7.Non-profit activities in the public interest;
8.The imports or the purchases of goods for use in the exercise of their official function of foreign diplomatic and consular missions, international organizations and agencies of technical cooperation of other governments.
Rates of tax
The rates of VAT are as follows:
1.0% This rate applies only to goods exported from the Kingdom of Cambodia and services consumed outside Cambodia. Exports are defined as including international transportation of passengers and goods.
2.10% This standard rate applies to all supplies other than exports and non-taxable supplies.
Calculation of tax due
1.The VAT paid on import of goods or the VAT on locally purchase of goods or services for the business is called “Input Tax”.
2.The VAT charged on supplying of goods or services to customers is called “Output Tax”.
3.VAT due = Output Tax – Input Tax.
Non-deductible Input Tax
Non-deductible input tax are the VAT paid on:
1.Entertainment, amusement and recreation expense unless the taxable person carries on a business as a provider of entertainment, amusement or recreation;
2.Purchases or imports of automobiles, unless the taxable person carries on the business of dealing in, or hiring such automobiles; or
3.Purchases or imports of certain petroleum products, unless the taxable person carries on the business as a supplier of such petroleum products.
The taxable person must file the monthly VAT return in the form prescribed by the tax administration by the 20th of the month following the month that the supplies have been made.
The general withholding tax shall be determined as follows:
1.Any resident taxpayer carrying on business and who makes any payment in cash or in kind to a resident paxpayer shall withhold, and pay a tax, an amount according to the below mentioned rates which are applied to the amount paid before withholding the tax: 1.The rate of 15 percent on: 1.Income received by a physical person from the performance of services including management, consulting, and similar services;
2.Royalties for intangibles and interest in minerals, and interest paid by a resident taxpayer carrying on business other than domestic banks and saving institutions to a resident taxpayer
2.The rate of 10 percent on the income from rental of movable and immovable
3.The rate of 6 percent on interest paid by a domestic bank or saving institutions to a resident taxpayer having a fixed term deposit account
4.The rate of 4 percent on interest paid by a domestic bank or saving institutions to a resident taxpayer having non-fixed term saving account
2.The withholding in this article shall not apply to interest paid to a domestic bank or saving institution and to the payment of tax exempt income as stated in article 9(New) of this Law
Any resident taxpayer carrying on business and who makes any of the following payments to a non-resident taxpayer shall withhold, and pay as tax, an amount equal to 14 percent of the amount paid:
2.royalties, rent, and other income connected with the use of property
3.compensation for management or technical services that shall be determined by Prakas of the MEF