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
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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 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 |
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