Strategic advisory & planning

Besides meeting your statutory tax obligations, we can offer strategic tax advice on optimising your tax spendings, tax incentive systems and more.

Optimised tax structure

We can help reduce your tax liabilities in Cambodia by optimising your current tax structure. It includes tax health check, identifying and mitigating tax inefficiencies and leaks, eliminating the risk of double taxation and more.

Simplified regional tax

If you are doing business in other Asian countries, we can help simplify your operations by taking over your tax compliance across the region and consolidating it into one package.

Hassle-free tax compliance

We make sure to prepare, calculate and file your returns accurately and on-time, helping you always stay compliant and avoid penalties or late fees.

Tax compliance

We are well versed in dealing with the General Department of Taxation and will fulfil your tax filing obligations on time, accurately report your assessable income and help minimise your tax burden.

About our Organization

Who we are;

Vision: Be a trusted and respected public organization, recognized by our quality and expertise in tax revenue collection to promote economic growth and sustainability of Cambodia.

Mission: To provide quality tax services and enforce the tax law with integrity and fairness to all in a responsible, accountable and transparent manner, thereby promoting voluntary compliance and resulting in the development and the well-being of Cambodians.

Value: Enforcement: We apply the rule of law, supporting people who want to do the right things and being firm with those who don't
Professionalism: We act with dedications and skills to provide a simple and easy process
Efficiency: We utilize resources in a timely and cost affective manner
Integrity: We treat people fairly
Respect: We treat people with dignity and respect
Flexibility: We actively respond to the challenges and take advantages of the opportunities.

Request Tax Evaluation

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What we are done?

Our success results

78%Corporate income
85%Minimum tax
93%Value-added tax
73%Withholding tax
88%Personal income tax
89%Real Estate

What our clients said?

Testimonials

WE PROVIDE YOU

Best guide to Taxation Soultion

What we can do?

Our Practice Areas

Tax on income advisory services
Minimum tax

Minimum tax

The minimum tax is imposed on taxpayers who maintain improper accounting records. The minimum tax due is equal to one percent of total turnover, except value-added tax (VAT), irrespective of whether the taxpayer is in a profit or loss situation.
Corporate income tax

Corporate income tax

Cambodia’s standard corporate income tax (CIT) rate is 20 percent, which is implemented through a self-assessment regime. There are three classes of taxpayers: Small taxpayers; Medium taxpayers; and Large taxpayers.
Withholding tax

Withholding tax

What is withholding tax? Withholding tax is the tax withheld by a resident taxpayer on certain payments made to Cambodian resident taxpayers and to non-residents of Cambodia. What are the withholding tax rates? The withholding tax rates on payments to residents are as follows: Payment Rate Income received by a physical person, from services including management, consulting and other similar services 15% Payment of royalties for intangible assets and interest in minerals, oil or natural gas 15% Interest paid to a physical person or a company, except for interest paid to a Cambodian bank or savings institution 15% Income from the rent of movable and immovable property 10% Interest paid on a fixed deposit made by a Cambodian bank or savings institution to a resident taxpayer 6% Interest paid on a savings account made by a Cambodian bank or savings institution to a resident taxpayer 4%
Value-added tax (VAT)

Value-added tax (VAT)

alue-added tax (VAT) is a tax that is added to the price of goods or services provided by a company. What are the VAT rates? The supply of goods and services in Cambodia are subject to the standard VAT rate of 10%. The zero-rate applies to the following goods and services: Goods and services supplied by Supporting Industry Qualified Investment Projects (QIPs) Services performed within Cambodia but used outside of Cambodia directly or entirely by a non-resident entity Services performed outside of Cambodia or used outside of Cambodia for a non-resident entity Domestic supplies of paddy rice Domestic supplies of milled rice or milled rice production services by contractors to the rice exporters Domestic supplies of specific agricultural products, including all types of fertilisers, plant seeds, animal medicine, animal food, animal species and agricultural machinery and tools Cut, Make and Trim (CMT) services – CMT services are provided by garment factories in Cambodia Supply of international transportation services Supporting industries that supply export-oriented garments, textile and footwear industries Supplies not subject to VAT Non-taxable supplies include: Public postal services Medical and dental goods and services Wholly state-owned public transportation services Insurance services Primary financial services, which profit is from deposit, credit or loan transactions, initial public offerings of stock, trading of stock, currency exchange or trading of gold Educational services Non-profit activities recognised by the Ministry of Economy and Finance Unprocessed agricultural products Supply of water and electricity Solid and liquid waste collection services Vivamus magna justo, lacinia eget consectetur sed, convallis at tellus. Nulla porttitor accumsan tincidunt. Donec rutrum congue leo eget malesuada. Cras ultricies ligula sed magna dictum porta. Curabitur aliquet quam id dui posuere blandit. Vivamus suscipit tortor eget felis porttitor volutpat. Lorem ipsum dolor sit amet, consectetur adipiscing elit.
Personal income tax

Personal income tax

Personal income tax is a direct tax imposed on the income of an individual. Although personal income tax is not yet enforced in Cambodia, the mechanism available for individuals to pay tax is via Tax on Salary withholding which is paid monthly by the taxpayers’ employer. Who is a tax resident? The term resident taxpayer will apply to a physical person who meets one of the three conditions below: Any physical person who is domiciled in the Kingdom of Cambodia Has a principal place of abode in the Kingdom of Cambodia Is present in Cambodia for more than 182 days (in one or many visits) during the current taxable year If condition (1) and (2) is not able for judgment as to whether the physical person is resident taxpayer, then condition (3) shall be applied as the final judgment. Who is a non-resident? Non-residents are individuals who are not residents as defined above. Types of taxable personal income 1. Tax on Salary (TOS) Salary is all types of remuneration and benefits received by an employee. This includes: Salary and wages Redundancy payments Bonuses Overtime Compensation 2. Tax on Fringe Benefit (TOFB) Fringe benefits include and not limited to the following: Private use of motor vehicles Meals and accommodation Utilities Household personnel expenses Discounted sales Educational assistance (except for employment job-related training) Educational assistant offered to employee’s minor Low-interest loans Life and health insurance premiums not provided for all staff Pension fund contributions that are more than 10% of the monthly salary Entertainment or recreation expenses What are the personal income tax rates? On 13 February 2020, the Cambodian government issued a sub-decree to implement the new taxable income threshold for the monthly salary of residents and non-corporate business owners.
Corporate income tax

Corporate income tax

Corporate income tax rates in Cambodia
The corporate income tax rates in Cambodia range from 0% to 30%.
The standard corporate income tax rate in Cambodia for companies that are classified as medium and large taxpayers is 20%.
Companies classified as small taxpayers are taxed at rates from 0% to 20%. Classification of Taxpayers in Cambodia
Taxpayers under the self-assessment regime shall be classified as small, medium and large taxpayers accordingly to their legal form, annual turnover, business sector, or value of the asset as summarised in below table according to Prakas no. 009 on Classification of Taxpayers issued by the Ministry of Economy and Finance dated 12 January 2021:
10M+TRUSTED CLIENTS
20KQUALIFIED TAX OFFICER
20M+SUCCESSFUL CASES
50BMONEY SAVED

Executive management team Members

General Department of Taxation

Vibol Kong Director General. General Department of Taxation

Chhay HUO Deputy Chief of Tax Policy Bureau Department of Taxation

Nheol Phearun Financial/FIs Regulatory Reporting

SOPHEAK SOENG, MSc Deputy Chief of Bureau at General Department of Taxation

Russian Federation Blvd(1001). Phnom Penh Cambodia.