CambodiaCambodiaStandard 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%.
Corporate Tax
20%
Income Tax
0% - 20%
VAT Rate
10%
Capital Gains Tax
20%
Effective Rate
20%
Income 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%
Capital Gains
20%
20% on investment assets, leases, goodwill, IP and foreign currency from 2026; immovable property from 2027.