Kh Company Formation

---
name: kh-company-formation
description: "Source-cited draft: company formation & entity choice for Cambodia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/kh-company-formation"
  jurisdiction: "KH"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Cambodia Company Formation & Entity Choice

## Company formation and annual compliance (2025)

The most common vehicle is the private limited company (PLC), registered online with the Ministry of Commerce (MoC) via the CamDX business registration platform. 100% foreign ownership is generally permitted.

- **Common entity types** — Private limited company (PLC), public limited company, sole proprietorship, partnership, branch of a foreign company, representative office  _(Law on Commercial Enterprises (https://cdc.gov.kh/laws-and-regulations/company/))_
- **PLC shareholder range** — 1 to 30 shareholders; at least 1 director; no residency requirement for shareholders/directors  _(Law on Commercial Enterprises (https://multilaw.com/Multilaw/Multilaw/Global_Business_Entities_Guide/Cambodia_-_Private_Limited_Company.aspx))_
- **Foreign ownership** — 100% foreign ownership permitted for a PLC (except land ownership and a few restricted sectors)  _(Law on Commercial Enterprises; Law on Investment (https://emerhub.com/cambodia/how-to-establish-a-private-limited-company-in-cambodia/))_
- **Minimum share capital (statutory)** — KHR 4,000,000 (approx. USD 1,000); in practice the GDT/bank may expect a higher declared/deposited amount KHR ((approx — confirm))  _(Law on Commercial Enterprises (https://cambodia.acclime.com/guides/private-limited-company/))_
- **Registration platform** — Online via the CamDX single-portal business registration system (MoC, GDT, MLVT and others)  _(Ministry of Commerce registration regulations (https://cambodia.acclime.com/guides/how-to-register-company/))_
- **Company name requirement** — Name required in both Khmer and English, with the Khmer name displayed prominently  _(Ministry of Commerce registration regulations (https://cambodia.acclime.com/guides/how-to-register-company/))_
- **Core incorporation steps** — Name reservation, file Articles of Incorporation, register on CamDX, obtain MoC certificate, register with GDT (tax/VAT), open bank account, register with MLVT/NSSF if hiring  _(Ministry of Commerce registration regulations (https://emerhub.com/cambodia/how-to-establish-a-private-limited-company-in-cambodia/))_
- **Bank confirmation to GDT** — Open a bank account and submit the bank confirmation letter to the GDT within 15 days of MoC approval ((approx — confirm))  _(GDT tax registration regulations (https://emerhub.com/cambodia/how-to-establish-a-private-limited-company-in-cambodia/))_
- **Typical incorporation timeline** — Roughly 2–4 weeks for MoC + tax registration in practice ((approx — confirm))  _(Ministry of Commerce registration regulations (https://cambodia.acclime.com/guides/how-to-register-company/))_
- **Patent tax on registration / annual renewal** — Small taxpayer ~USD 100, medium ~USD 300, large ~USD 750 (USD 1,250 if turnover > KHR 10,000 million); renewed by 31 March ((approx — confirm))  _(Law on Taxation (Patent Tax) (https://emerhub.com/cambodia/guide-to-patent-tax-in-cambodia/))_
- **Annual MoC declaration** — File an annual declaration of commercial enterprise with the Ministry of Commerce  _(Law on Commercial Enterprises (https://cambodia.acclime.com/guides/annual-filing-requirements/))_
- **Core annual tax compliance** — Monthly tax returns (salary, VAT, PTOI, withholding) by the 20th; annual TOI return by 31 March; patent tax renewal by 31 March  _(Law on Taxation (https://cambodia.acclime.com/guides/annual-filing-requirements/))_
- **Statutory audit** — Independent audit required for enterprises meeting size thresholds (e.g. larger turnover/assets/employees) and for QIPs ((approx — confirm thresholds))  _(Prakas on Independent Audit (Ministry of Economy and Finance) (https://cambodia.acclime.com/guides/annual-filing-requirements/))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `kh-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kh-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.