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 Released Date Version
Tax on Salary (ToS)
January 20, 2022
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Residents and Non-residents
July 29, 2022
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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
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Withholding Tax (WHT)
January 20, 2020
-
Business Chambers/Associations
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