- 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
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