Types of Tax

Annual Taxes

• Tax on Income (“TOI”)
• Minimum Tax (“MT”)

Monthly Taxes

• Prepayment of Income Tax (“PIT”)
• Withholding Tax (“WHT”)
• Tax on Salary (“TOS”)
• Value Added Tax (“VAT”)

Other Significant Taxes

• Patent Tax (“PT”)
• Specific Tax on Certain Merchandise and Services (“ST”)
• Accommodation Tax (“AT”)
• Tax on Public Lighting (“TPL”)
• Tax on Unused Land (“TUL”)
• Tax on Immovable Property (“TIM”)
• Additional Tax on Dividend Distribution (“ATDD”)

Source: https://www.dfdl.com/resources/publications/investment-guides/cambodia-2020/