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Logo of Phnom Penh Post newspaper Phnom Penh Post - Current Tax Law: No. 23

Current Tax Law: No. 23

Current Tax Law: No. 23

  • 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.

    Paid annually.

  • 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%.


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