Southeast Asia
Cambodia: tax at a glance
Rates are modest: 20% top salary tax, 20% corporate tax and 10% VAT. A new 20% capital gains tax will apply to non-property assets starting in 2026.
The taxes
- Personal income (top)
- 20%
- Corporate income
- 20%
- Capital gains
- 20% on non-real-estate gains starting 1 Jan 2026. Real-property gains are deferred to 2027.
- VAT
- 10%
- Dividends (WHT)
- 14% for non-residents.
- Interest (WHT)
- 14% for non-residents. 15% for residents.
- Royalties (WHT)
- 14% for non-residents.
- Social security (employee)
- About 1.3% for NSSF health coverage, plus 2% for pension.
- Social security (employer)
- About 3.4% for NSSF occupational and health coverage, plus 2% for pension.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- A Tax on Immovable Property of 0.1% applies to value above KHR 100m. There is also an unused-land tax.
- Other
- A specific tax on certain goods and services, plus a public lighting tax.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Cambodia?
The top marginal personal income tax rate in Cambodia is 20%. Salary tax is progressive, with a top rate of 20%. Residents are taxed on worldwide income. Non-residents are taxed only on Cambodian-source income.
What is the corporate tax rate in Cambodia?
The headline corporate income tax rate is 20%.
Does Cambodia tax capital gains?
Capital gains for individuals: 20% on non-real-estate gains starting 1 Jan 2026. Real-property gains are deferred to 2027..