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

    charged.

  • 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%.

MOST VIEWED

  • Government hits back at threats to pull EBA, suspend UN seat

    The spokesman for the ruling Cambodian People’s Party (CPP) has said the government is in no way concerned after the European Parliament gave it three months to reverse what it called the “systematic repression of the political opposition”. Ignoring the ultimatum could mean facing

  • Chinese influx pushing locals, Westerners out of Preah Sihanouk

    Some within the Kingdom’s tourism industry have speculated that the recent influx of Chinese visitors may hinder domestic tourism as the price of accommodations in the coastal city of Sihanoukville continues to rise. Preah Sihanouk province, which has become a hotbed for Chinese investment

  • Sar Kheng: Sokha requested security

    Interior Minister Sar Kheng on Sunday revealed the story behind the transfer of former opposition party leader Kem Sokha from Trapaing Phlong prison in Tbong Khmum province to his house in the capital. Speaking at the ruling Cambodian People’s Party (CPP) headquarters in Prey

  • ‘Dire consequences’ from sanctions, warns AmCham

    American businesspeople in Cambodia have warned that any sanction against the Kingdom would have “dire consequences” that could push Cambodia even further into the arms of China. In a letter to US senators and representatives dated Monday, the American Chamber of Commerce Cambodia (AmCham) said