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/