Q: What are the business/office hours in Cambodia?

A: In general, Monday to Friday: 8 am to 5 pm and Saturday: 8 am to 12 pm

Q: What are the Public Holidays (PH) in a calendar year in Cambodia? How many public holidays are there in Cambodia?

A: Cambodia has 21 official public holidays (PHs) in a calendar year of which the most important or celebrated is the Khmer New Year in April and the Pchum Ben in September or October. Several PHs are based on the lunar calendar. An official list of PHs indicating their dates is announced by MLVT. Since September 2021, any PH that falls on a Sunday will no longer be carried over to Monday. 

Q: Which government bodies/ministries oversee business setup and registration in Cambodia?

A: On 15 June 2020, the Cambodian Government launched the single portal (https://www.registrationservices.gov.kh/), a new online business registration portal that allows a private limited company to be incorporated at the Ministry of Commerce (MOC), the General Department of Taxation (GDT) and the Ministry of Labor and Vocational Training (MLVT) in one streamlined process. Other relevant ministries/institutions whose involvement is required for a specific license/permit may become involved at a later stage (if any).

Q: What are the required documents and certificates from the Ministry of Commerce (MOC) for a business entity set up in Cambodia?

A: Certificate of incorporation, business Extract; and articles of incorporation, with the ministerial seal.

Q: What are the required documents and certificates from the General Department of Taxation (GDT) for a business entity set up in Cambodia?

A: Value Added Tax (VAT) certificate, patent tax certificate, tax registration identification card; and tax instruction letter.

Q: What are the required documents and certificates from the Ministry of Labor, Vocational Training for a business entity set up in Cambodia?

A: Declaration of Opening of Enterprise.

Q: What are the requirements to register a company in Cambodia?

A: To register a company in Cambodia, a business entity must acquire registration at the Ministry of Commerce (MOC), the General Department of Taxation (GDT), and the Ministry of Labor and Vocational Training (MLVT). Some businesses may involves specific or permit license from other government or regulatory institutions such the Ministry of Economy and Finance (MEF) or the Ministry of Post and Telecommunication (MPTC), etc.

Q: What are the types of company registration in Cambodia?

A: Types of company registration are: Sole proprietorship, General Partnership (partners are personally liable for the partnership’s liability), Limited Partnership (partners are liable only to the extent of their agreed contribution) and Limited Liability Company.

Q: What are the requirements and characteristics of a Private Limited Company in Cambodia?

A: One of the most common types of business entity registered by foreign investors/businesses is the Private Limited Company. Some of its requirements and characteristics include the following:

  • Can be 100% foreign owned
  • A minimum capital requirement of KHR 4 million (equivalent to USD 1,000) – i.e. minimum of 1,000 shares at KHR 4,000@
  • Shareholder(s) liability limited to their value of capital contribution
  • Can have one or more directors (Note: Public Limited Company must have at least 5 but not more than 15 directors)
  • Corporate governance is simple and requires only one director
  • The dissolution process is relatively simple

Q: What are applicable taxes for a business entity in Cambodia? What taxes must companies pay in Cambodia?

A: Foreign businesses are subject to local taxation such as the minimum tax and tax on profit, VAT and other applicable Withholding Tax. See section under Legal and Taxation for more information.

Q: Is there employment contracts in Cambodia?

A: Yes, there are employment contracts in Cambodia that are either Fixed Duration Contracts (FDC) or Undetermined Duration Contracts (UDC).

Click here to read more about Doing Business in Cambodia.