Paying Taxes in


Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes and complying with postfiling procedures.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies. The most recent round of data collection was completed on June 1, 2016 covering for the Paying Taxes indicator calendar year 2015 (January 1, 2015 – December 31, 2015).

Compare Cambodia to 189 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 12 23 20% on profits or 1% on turnover (whichever is higher) taxable profit 19.53
Social security contributions 12 84 0.8% gross salaries 0.55
Patent tax 1 KHR 1,140,000 fixed fee 0.53
Transport tax 1 KHR 774,206 fixed fee depending on type of vehicle 0.36
Tax on interest 0 4% interest income 0.10 not included
Tax on Immovable Property 1 0.1% (the value of immovable property*80%) – KHR 100,000,000 0.07
Value added tax (VAT) 12 66 10% value added 0.00 not included
Fuel tax 1 included in the fuel price 0.00 small amount
Totals: 40 173 21
  • Answer
    Profit tax (% of profit) 19.5
    Labor tax and contributions (% of profit) 0.5
    Other taxes (% of profit) 1.0
    Answer Score
    Postfiling index (0-100) 28.7
    VAT refunds 60.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process Carry forward for 3months
    Likelihood of VAT audit Highly Likely
    Time to comply with VAT refund (hours) 20.0 60.0
    Time to obtain a VAT refund (weeks) 50.3 9.1
    Corporate income tax audits 45.9
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Highly Likely
    Time to comply with a corporate income tax audit (hours) 31.0 45.9
    Time to complete a corporate income tax audit (weeks) 35.1 0.0
    Administrative appeal process
    First level administrative appeal authority General Department of Taxation
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication/in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 60 days


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.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.