The TOI rate for registered entities in Cambodia ranges with the following business Activities:

  • Enterprises oil or natural gas production or exploitation of natural resources, including timber, ore, gold and previous stones (30%)
  • QIPs during tax holiday period (0%)
  • The gross premium realised by general insurance, reinsurance, and micro-insurance enterprises (5%*)
  • The income realised by a legal person, life insurance, and reinsurance enterprises (20%)
  • TOI shall be determined at 5% of the gross premiums received in the tax year while 20% TOI is applicable for other income.