AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Asia

Cambodia

Cambodia applies progressive personal income tax. Corporate tax is generally 20%, with special rates for certain sectors.

Personal income tax

0–20%
Top marginal rate / range

Corporate tax

20%
Standard rate

VAT / Sales tax

10%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • FilingMarch 31
  • Oil/gas30% CIT
Official Tax Authority General Department of Taxation
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Cambodia's official tax authority (linked above) or a qualified tax professional before making any decision.