Kh Tax Overview

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

# Cambodia Tax Overview

## Cambodia tax system at a glance (2025)

- **Tax administration overview** — Cambodia's taxes are administered by the General Department of Taxation (GDT) under the Law on Taxation. The main taxes are the Tax on Income (corporate), the Tax on Salary (personal employment income), and a 10% VAT.  _(Law on Taxation)_
- **Standard tax year** — Calendar year (1 January to 31 December); a different financial year may be approved by the GDT  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)_
- **Currency** — Cambodian riel (KHR); the US dollar is widely used in practice  _(Law on Taxation)_
- **Tax authority** — General Department of Taxation (GDT), Ministry of Economy and Finance  _(Law on Taxation — https://www.tax.gov.kh/)_
- **Residence basis of taxation** — Residents are taxed on worldwide income; non-residents are taxed only on Cambodia-source income  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/individual/residence)_
- **Standard Tax on Income rate** — 20% percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/taxes-on-corporate-income)_
- **Headline personal (Tax on Salary) top rate** — 0% to 20% progressive for residents; flat 20% for non-residents percent  _(Law on Taxation; Sub-Decree on the Monthly Taxable Salary — https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income)_
- **Does Cambodia have VAT/GST?** — Yes — VAT applies at a standard rate of 10% percent  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/other-taxes)_
- **Annual Tax on Income return deadline** — Within 3 months of financial year-end (31 March for calendar-year taxpayers)  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)_
- **Monthly tax return deadline (salary, VAT, prepayments, withholding)** — 20th day of the following month (25th for e-filing has applied in practice — confirm current GDT rule) ((approx — confirm))  _(Law on Taxation — https://taxsummaries.pwc.com/cambodia/corporate/tax-administration)_
- **Annual patent tax renewal deadline** — 31 March each year  _(Law on Taxation (Patent Tax) — https://emerhub.com/cambodia/guide-to-patent-tax-in-cambodia/)_

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