Withholding tax in Cambodia needs to be withheld on payments made by residents (and it seems only to those who fall under the self-declaration regime). The withheld tax constitutes a final tax when withheld in respect of resident and non-residents. The types of payments caught are as follows. WHT on payment to residents Interest: 15% (except payment to a Cambodian-registered bank or financial institution). Royalties: 15%. Rental: 10%. Interest (except local bank and financial institutions): 15%* Interest for fixed deposit: 6%* Interest for saving deposit: 4%* Services: 15% (except payments to a registered taxpayer and supported by a valid VAT invoice). WHT on payment to non-residents Under the Law on Financial Management 2017, which is effective from 1 January 2017 onwards, any resident taxpayer carrying on a business, including a PE of a non-resident person, who pays any Cambodian-source income as defined under Article 33 of the Law on Taxation to a non-resident taxpayer must withhold tax at 14% of the amount paid. WHT does not apply to property or risk reinsurance premiums in Cambodia. According to Article 33 of the Law on Taxation, Cambodian-source income includes: Interest paid by a resident enterprise, resident pass-through, or a governmental institution of Cambodia. Dividends distributed by a resident enterprise. Income from services performed in Cambodia. Compensation for management and technical services paid by a resident person. Income from movable or immovable property, if the property is situated in Cambodia. Royalties from the use, or right to use, intangible property paid by a resident person or paid by a non-resident person through a PE maintained in Cambodia. Gain from the sale of immovable property located in Cambodia or from the transfer of any interest in immovable property situated in Cambodia. Premiums from the insurance or reinsurance of risks in Cambodia. Gain from the sale of movable property that is part of a PE’s business property maintained by a non-resident taxpayer in Cambodia. Income from business activities conducted by a non-resident through a PE in Cambodia. WHT is due when the amount is paid. An expense is considered ‘paid’ when it is recorded in the accounting records. Except WHT on the rental of movable and immovable properties as stated in Article 25 and 26 of the Law on Taxation, small taxpayers are exempted from being the WHT agents for other WHT implications. * The data is from Deloitte tax guide 2020, page 20.

Source: https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes