Cambodia's headline corporate income tax (CIT) rate is 20.
The headline personal income tax (PIT) rate is 20.
The standard VAT/GST (or equivalent consumption tax) rate is 10. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual present in Cambodia for 182 days or more in a 12-month period may qualify as a tax resident, confirmed via TaxAtlas. Distinctive administrative feature, confirmed via a specialist investor-focused source: meeting the 182-day test alone does not automatically confer resident tax treatment - both the individual and their employer must formally declare tax residency status with the General Department of Taxation (GDT). Without that declaration, the individual remains taxed at the higher flat 20% non-resident withholding rate on Cambodian-source salary regardless of actually meeting the day-count threshold. Resident taxpayers are taxed on worldwide income; non-residents and a permanent establishment are taxed on Cambodian-source income only, confirmed directly via PwC.
Confirmed directly via PwC Worldwide Tax Summaries: "There is no provision for CFCs in Cambodia." A related-party "control" definition does exist for other anti-avoidance purposes (direct or indirect ownership of 20% or more of value or voting rights, with spousal equity interests attributed to an individual's ownership calculation, and the tax administration retaining discretion to find control based on case-specific facts) - but this is a related-party/transfer-pricing control test, not a CFC attribution mechanism.
Confirmed directly via PwC: "There is no provision for thin capitalisation in Cambodia." Instead, various rules restrict interest expense deductions specifically: for related-party loans, confirmed via KPMG, the interest expense must not exceed the market interest rate.
No domestic FBAR/Form 8938-equivalent requiring Cambodia residents to self-report their own foreign accounts was identified. Cambodia resident individuals are taxed on capital gains from both Cambodian and foreign-located assets under a new Capital Gains Tax regime (Prakas No. 496 MEF.PRK, July 2025; phased implementation, with the immovable-property component deferred to January 1, 2027), confirmed via a specialist investor source - a related but distinct disclosure obligation from foreign account reporting specifically. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Cambodia accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Cambodia has approximately 12 double taxation agreements in force and is actively expanding its treaty network to attract foreign investment, confirmed via TaxAtlas. Under a 2026 General Department of Taxation instruction (Instruction 23862) clarifying capital gains tax treatment under treaty frameworks, DTA provisions prevail over the domestic Law on Taxation in determining capital gains taxing rights, based on the gain-earner's source and residency - a specific, recent, well-documented example of how Cambodia's treaty network interacts with its newly-implemented capital gains regime.