Kh Corporate Income Tax

---
name: kh-corporate-income-tax
description: "Source-cited draft: corporate income tax 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-corporate-income-tax"
  jurisdiction: "KH"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Cambodia Corporate Income Tax

## Tax on Income — rates and base (2025)

- **Standard Tax on Income rate** — 20% percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income)_
- **Oil, gas and mineral exploitation rate** — 30% percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income)_
- **Insurance/reinsurance of general (non-life) risks rate** — 5% of gross premium income percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income)_
- **Tax base** — Net taxable profit (gross income less allowable deductions); residents on worldwide income, non-residents on Cambodia-source income  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/income-determination)_
- **Minimum Tax** — 1% of annual turnover inclusive of all taxes except VAT; payable if it exceeds TOI, unless the taxpayer maintains proper accounting records and is exempt percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income)_
- **Monthly Prepayment of Tax on Income (PTOI)** — 1% of monthly turnover inclusive of all taxes except VAT, creditable against annual TOI percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)_
- **Withholding tax on dividends (additional profit tax on distribution)** — Additional tax on dividend distribution applies depending on the rate at which profits were taxed (e.g. 0% if already taxed at 20%); WHT of 14% on dividends paid to non-residents percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes)_
- **Withholding tax on payments to non-residents (general)** — 14% on Cambodia-source interest, royalties, rent, dividends, management/technical service fees percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes)_
- **Domestic WHT on royalties (resident payee)** — 15% percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes)_
- **Domestic WHT on services (resident payee)** — 15% (exempt where paid to a registered taxpayer supported by a valid VAT invoice) percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes)_
- **Domestic WHT on rental of movable/immovable property (resident payee)** — 10% percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes)_
- **Domestic WHT on interest paid to residents** — 15% (6% on interest on fixed-term deposits and 4% on savings deposits paid by domestic banks) percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes)_
- **Reduced WHT under double tax agreements** — Typically reduced to 10% for dividends, interest, royalties and technical/management fees under most Cambodian DTAs percent  _(Applicable Double Taxation Agreement — https://taxsummaries.pwc.com/cambodia/corporate/withholding-taxes)_
- **Annual TOI return and payment deadline** — Within 3 months after financial year-end (31 March for calendar-year taxpayers)  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)_

## 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-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/kh-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.