Library Of Laws

A curated repository of local laws and regulations for doing business in Cambodia, supported by a Wiki library of local terms & definitions

Tax Law

Adopted by the National Assembly of the Kingdom of Cambodia on January 8, 1997 at the 7th session of the 1st legislature, it is necessary for businesses and investors to have a comprehensive understanding of in-force taxation laws in Cambodia.

Law Title	Latest Update
Tax Update: The Instruction on Enterprise under Tax Audit of the Special Tax Audit Unit (STAU)	January 16, 2025
Tax Update: Tax Incentives for Enterprises Operating in Arts Sector	January 16, 2025
Tax Update: Tax Obligations Applicable to the Supply of Goods with Promotional Goods or Rewards by Domestic Enterprises Supplying Goods	January 16, 2025
Tax Update: Extended Deadline on Incentives for Voluntary Adjustments of Tax Returns	January 16, 2025
Tax Update: Tax Incentives for Enterprises in the Tourism Sector in Siem Reap Province	January 16, 2025
Tax Update: Extension and Addition of Tax Incentives for Real Estate Sector	January 16, 2025
Tax Update: Instruction on Procedures to Apply for Permanent Dissolution of Businesses	January 16, 2025
Tax Update: Withholding Tax and Specific Tax Relief for Airline Companies	January 16, 2025
Tax Update: Request for Exemption of VAT on E-Commerce Applicable to Certain Financial Services	January 16, 2025
Tax Update: Instruction on the Implementation of Tax Obligations on Rental of Real Estate	January 16, 2025
Tax Update: Guidelines on the Implementation of Sub-decree on Tax Incentives for the Development of Informal Economy	January 16, 2025
Tax incentives in Cambodia: 2023	September 14, 2023
Income Tax Changes	January 10, 2023
Tax on Salary (ToS)	January 20, 2022
Residents and Non-residents	July 29, 2022
Prepayment of Tax on Profit (PTP) / Minimum Tax (MT)	January 20, 2022
Tax on Fringe Benefit (TOFB)	January 20, 2022
Value Added Tax (VAT)	January 20, 2022
Accommodation Tax (AT)	July 3, 2018
Public Lighting Tax (PLT)	March 3, 2022
Tax on Income (TOI)	March 3, 2022
Tax Year-End	March 3, 2022
Small Taxpayer	March 3, 2022
Medium Taxpayer	March 3, 2022
Large Taxpayer in Cambodia	March 3, 2022
VAT for E-Commerce	March 3, 2022
Interest Free Loans	June 7, 2021
Types of Tax	June 7, 2020
Patent Tax (PT)	June 7, 2021
Specific Tax on Certain Merchandise and Services (ST)	June 7, 2021
Tax Penalties	June 7, 2021
Double Tax Agreements (DTA)	January 20, 2020
Withholding Tax (WHT)	January 20, 2020