Paying Taxes in Cambodia

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Cambodia, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Corporate income tax12 2320% on profits or 1% on turnover whichever is highertaxable profits19.1 
Fuel tax1 - included in the fuel price1.4 
Patent tax1 -fixed fee (KHR 1,140,000) 1.3 
Transport tax1 -fixed fee (KHR 774,206) 0.9 
Social security contributions12 360.8% of the monthly average wage (defined in the Law on Social Security) of the employee with a cap of KHR1 million (approximately US$250) per monthgross salaries0.1 
Tax on interest0 -4.0%interest income0.1not included
Value added tax (VAT)12 6610.0%value added not included
Personal income tax 48   withheld
Totals:39 173  22.7 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.