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Retained

  • Statutory Tax Rate 20
  • Surtax Based on Taxable Income 0
  • Surtax Based on Statutory Tax 0
  • Surtax Deductible from Taxable Income 0
  • Statutory Tax Deductable 0
  • Effective Tax Rate 20

Statutory Tax Rate

The standard corporate tax rate for companies and PEs classified as medium and large taxpayers is 20%.

Capital Gains

  • Statutory Tax Rate 20
  • Surtax Based on Taxable Income 0
  • Surtax Based on Statutory Tax 0
  • Surtax Deductible from Taxable Income 0
  • Statutory Tax Deductable 0
  • Effective Tax Rate 20

Statutory Tax Rate

Effective 1 January 2022, capital gains tax is introduced on capital gains derived by non-resident companies from the sale or transfer of specified taxable assets (including shares issued by private companies) in Cambodia at the rate of 20%. Capital gains derived by resident companies continue to be subject to corporate income tax.