- 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
- Kingdom's Covid cluster cases jump to 194
The Ministry of Health on February 25 confirmed 65 new cases of Covid-19, with 58 linked to the February 20 community transmission. The latest cluster cases include nine Vietnamese nationals, five Cambodians, one each from Korea, Singapore and Japan, with the rest being Chinese. This brings the total number
- Locations shut, dozens more Covid-19 positive
The Ministry of Health has closed 23 locations in connection with the February 20 community transmission of Covid-19 and summoned for testing anyone who had direct contact with affected people and places. The number of discovered related infections has risen to 76, including 39 women. In a press release,
- Cambodia's Covid cluster cases rise to 137
The Ministry of Health on February 24 recorded 40 more cases of Covid-19, with 38 linked to the February 20 community transmission. Of the 40, two are imported cases involving Chinese passengers. The 38 include two Vietnamese nationals and one Cambodian, with the rest being Chinese. This brings the total cases
- Covid cluster raises alarm, health bodies urge vigilance
The Ministry of Health and the World Health Organisation (WHO) in Cambodia have expressed great concern over the February 20 cluster transmission of Covid-19 in the community. Both entities appealed for vigilance and cooperation in curbing further spread of the virus. Ministry spokeswoman Or Vandine said
- PM confirms third Covid-19 community transmission
Prime Minister Hun Sen on February 20 announced the Kingdom's third outbreak of Covid-19 community transmission after 32 people tested positive in just over 10 hours. Addressing the public from his residence after an emergency meeting, Hun Sen said: "I dub it February 20 Community Event, in which 32 cases
- Cambodia to make auto-rickshaws
Locally-assembled electric auto-rickshaws could hit the Cambodian market as soon as early in May after the Council for the Development of Cambodia (CDC) gave the greenlight to an investment project at the weekend. According to a CDC press release, it will issue a final registration