- Turnover Tax: Business, manufacturing, forestry industries, etc. at a turnover
rate of 1%. Services at rate of 2%, paid monthly by taxpayer except on tax holiday
- Profits Tax: All businesses ranging from 26% on manufacturing to 4% on services.
Applied to business profits. Since most businesses do not have to keep records, it
is set on standards of profit margins for any business. Usually 4-6% but can vary.
- Import Tax: represent 70% of the business taxes paid in Cambodia. Not the same
as customs duty. Collected by tax department, not customs department. 4-12% depending
on the type of item. Tax is not applied to CIF or market value buy a unit price set
by the Ministry of Finance.
- Rental Income Tax: Owners of residential property. 10% of rental income paid
by foreigners or international agencies. Commercial tenants and Cambodians are not
- Other Taxes:
- Real Estate at 6%, Vehicles at 4%, Ships at 12%. Rates apply to official rather
than market prices.
- Motor Vehicle Licence Fee: Standard annual registration fee, set in riel based
on the size of the vehicle.
- Hotel Lodging Tax: Hotel owner pays 10% for all guests.
- Business License Fee: Annual registration License on business and professionals.
Basis is estimated on turnover applied at from .5-8%.
- Slaughter Tax: Slaughter houses. 3%
- Stamp Tax: applications or licenses. Riels10,000-300,000
- Excise Tax: On consumables: cigarettes, tobacco, liquor, coffee, soft drinks,
lotus seeds, ice cream. 20-50%.
Current Tax Law: No. 23
- Kak Channthy, Cambodian Space Project frontwoman, killed in crash at 38 [Updated]
Updated 5:05pm, Tuesday, March 20, 2018 Kak Channthy, frontwoman of popular The Cambodian Space Project, was killed Tuesday morning in a traffic accident in Phnom Penh. She was 38. Channthy, the internationally recognised singer-songwriter also known as “Srey Thy”, was reportedly travelling in a tuk-tuk on the city's
- Australians protest Asean summit visit by PM Hun Sen
Hundreds of protesters gathered in Sydney’s Hyde Park on Friday to protest against Cambodian strongman Hun Sen, who claimed to have been gifted millions of dollars by the Australian government ahead of a special Asean summit this weekend. An estimated 300 protesters, the majority of
- One Australian, one Cambodian killed in explosion at military base
Updated: 5:20pm, Friday 16 March 2018 An Australian tourist and a Cambodian soldier were killed in an explosion on Thursday afternoon at an army base in Cambodia’s Kampong Speu province. The Australian, whom the government initially identified as a technical demining expert in his 40s, and
- Peeling back layers of prehistory in Battambang
When the man passed away, he had not yet reached 50. He belonged to a tribe that had settled near the Sangker River in Battambang province, likely cultivating the fields and raising animals. On the side, they hunted for boars, and even turtles, one of which