Corporate Tax
20%
Income Tax
0-20%
VAT Rate
10%
Effective Rate
20%
Overview
Standard CIT is 20% for medium and large taxpayers and permanent establishments. Small taxpayers are subject to progressive CIT rates from 0% to 20%. Oil, gas, and certain mineral exploitation activities are taxed at 30%.
Progressive rates from 0% to 20% (monthly bands shown annualised). Amounts in KHR.
Tax Calculator
Overview
Standard CIT is 20% for medium and large taxpayers and permanent establishments. Small taxpayers are subject to progressive CIT rates from 0% to 20%. Oil, gas, and certain mineral exploitation activities are taxed at 30%.
Progressive rates from 0% to 20% (monthly bands shown annualised). Amounts in KHR.
Tax Brackets
0 - 18,000,0000%
18,000,000 - 24,000,0005%
24,000,000 - 102,000,00010%
102,000,000 - 150,000,00015%
150,000,000 - ∞20%
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