Cambodia Company Annual Compliance 2026: Everything You Must File and When
Registering your Cambodian company is just the beginning. Every month, every quarter, and every year, your company has active filing and payment obligations with the General Department of Taxation (GDT) and the Ministry of Commerce (MoC). Miss them, and penalties compound quickly. This complete guide covers every obligation, every deadline, and the penalties for getting it wrong.
Why Ongoing Compliance Matters
Unlike some jurisdictions where dormant or small companies can operate with minimal ongoing obligations, Cambodia requires active monthly filing from all registered companies regardless of their revenue level. A company that is not trading and has zero revenue must still file nil returns every month or face accumulating penalties.
This active compliance environment catches many foreign investors off-guard — particularly those who register a company, then leave Cambodia for extended periods without setting up proper ongoing management. The General Department of Taxation (GDT) does not issue warnings before penalties apply; they accrue automatically from the day a filing deadline is missed.
The practical solution: Most foreign-owned Cambodian companies outsource their monthly tax filings to a local accounting firm or compliance service provider. For USD 100–300 per month, a competent local firm will prepare and file all GDT declarations, remit taxes on your behalf, and alert you to any issues. This is not a luxury — for a foreign owner managing remotely, it is essential infrastructure.
Monthly Filing Obligations
The following declarations are due on the 20th of the month following the reporting month. For example, January transactions must be declared and tax remitted by February 20. All filings are made through the GDT eTax portal, which has an English interface.
Only for VAT-registered companies. Standard VAT rate 10%. Self-assessed — report output VAT on sales, input VAT credits on purchases.
Applies to payments made to residents (15% on dividends, 15% on interest) and non-residents (14% on services, 14% on royalties). Must declare even if nil.
Employer obligation. Declare total salary paid to employees, apply graduated brackets, remit withheld salary tax. Include NSSF contribution details.
1% of monthly turnover (gross revenue). Creditable against annual Corporate Income Tax (CIT). Even loss-making companies must pay 1% of turnover.
The 1% Prepayment of Income Tax (PPIT) is one of Cambodia's most misunderstood obligations. It applies to gross monthly turnover — not profit. This means even loss-making companies must pay 1% of their monthly revenue as a prepayment. At year-end, the total PPIT paid during the year is credited against your final Corporate Income Tax (CIT) liability at 20% of net profit.
Example: A company with USD 50,000 monthly revenue pays USD 500 in PPIT each month, or USD 6,000/year. If the company's annual CIT liability is USD 10,000 (20% of USD 50,000 net profit), the USD 6,000 PPIT already paid reduces the final CIT payment to USD 4,000. If PPIT exceeds the CIT liability, the excess is credited forward (not refunded) to the following year.
Annual Filing Obligations
Beyond monthly filings, Cambodian companies have several key annual obligations. Missing these can have more serious consequences than missing a monthly return — including company strike-off and significant financial penalties.
Annual Patent Renewal
The annual patent (business operating license tax) must be renewed in January. Failure to renew results in penalties. Fee varies by business classification — typically USD 100–2,000 depending on industry and revenue tier.
Annual Income Tax Return (CIT)
Corporate Income Tax return filing. CIT rate is 20% on net profit. Prepayment of Income Tax (1%/month) is credited against the final CIT liability. Companies with nil profit still must file. Deadline for fiscal year-end filers is 3 months after year-end.
Annual Audit & Financial Statements
Required for companies with gross revenue exceeding USD 250,000, listed companies, and certain regulated entities. Audited financials must accompany the CIT return for qualifying companies. Audit must be conducted by a licensed Cambodian audit firm.
MoC Annual Return
Filed at Ministry of Commerce through CamDX portal. Must reflect current shareholders, directors, registered capital, and company address. Required even if no changes occurred during the year.
Transfer Pricing Documentation
Required if related-party transactions exceed USD 250,000 in the year. Must maintain a local file documenting the arm's-length nature of transactions with affiliated entities. Cambodia adopted OECD transfer pricing guidelines in 2017.
The GDT eTax Portal: How It Works
All GDT tax filings in Cambodia are submitted through the eTax online portal, accessible at etax.tax.gov.kh. The portal has an English-language interface and supports all standard tax declarations for registered companies.
Online Filing
All VAT, WHT, salary tax, and PPIT returns filed online. PDF receipts generated on submission. Historical filings accessible in your account dashboard.
Payment Methods
Tax payments via bank transfer to GDT-designated accounts, or QR code payment through participating banks (ABA, Wing, ACLEDA). Payment reference number must match the declaration.
English Interface
The portal interface is available in both Khmer and English. However, some guidance documents and notices are in Khmer only — having a bilingual accountant remains important.
Filing Deadlines
The portal accepts submissions up to midnight on the 20th. Submissions after midnight on the 20th are considered late and penalties apply automatically from the system.
Penalties for Non-Compliance
Cambodia's penalty regime is straightforward but unforgiving. Penalties are statutory — they apply automatically without a GDT officer having to issue a separate notice. Once you miss a deadline or underpay, the clock starts running.
Applied to any understated or late-declared tax amount. Calculated on the understated tax liability, not on revenue.
Accrues from the due date on any unpaid tax balance. In practice this compounds quickly — three months late on a USD 5,000 tax bill adds USD 300 in interest.
Companies exceeding the VAT registration threshold (USD 62,500 annual turnover) must register. Failure is a registrable offense with significant fines.
GDT can impose fines for inadequate bookkeeping and conduct a deemed assessment based on estimated revenue. All transactions must be recorded in Khmer or bilingual format.
Ministry of Commerce can remove a company from the register for persistent non-filing of annual returns. Reinstatement requires legal action and full payment of back fees.
Operating without a valid annual patent is technically illegal. GDT officers conducting compliance visits can issue notices to cease operations. Renewal late fees apply.
Dormant Companies: No Exemption from Filing
Cambodia's Law on Taxation does not have a "dormant company" exemption from monthly filing obligations. A company that has been registered but is not yet trading, has no employees, and has no transactions must still file nil (zero) returns every month for VAT, WHT, salary tax, and PPIT. This is non-negotiable. The GDT does not accept "we were not trading" as a defence against late filing penalties. If you register a company and then take a holiday or delay the start of operations, you must still file monthly nil returns or face compounding penalties from the first month.
The alternative to managing a dormant company's filings is formal dissolution (deregistration) through the MoC and GDT. Dissolution allows you to close the company cleanly, settle all outstanding tax obligations, and avoid ongoing compliance costs. The dissolution process takes approximately 3–6 months and involves a final tax audit by the GDT. Our lawyers handle company dissolution proceedings regularly.
Director & Shareholder Changes
Any change to a company's directors or shareholders must be notified to the Ministry of Commerce within 30 days of the change occurring. This includes additions, removals, or changes in shareholding percentages. The MoC update is processed through the CamDX portal and requires a company resolution, updated shareholder register, and amended Articles of Association (if applicable).
Annual Compliance Calendar
Use this calendar to plan your compliance activities throughout the year. Monthly filings repeat every month on the same schedule.
| Period | Deadline Date | Obligation | Authority |
|---|---|---|---|
| January | January 31 | Annual Patent Renewal | GDT |
| Monthly (all year) | 20th of following month | VAT, WHT, SalT, PPIT declarations | GDT |
| March 31 | March 31 | Annual CIT Return (calendar year companies) | GDT |
| March 31 | March 31 | Annual Audit submission (if required) | GDT |
| Within 3 months of year-end | e.g., March 31 for Dec year-end | MoC Annual Return | Ministry of Commerce |
| By CIT filing date | March 31 (calendar year) | Transfer Pricing documentation | GDT |
| Within 30 days of change | Ongoing | Director/shareholder change notification | Ministry of Commerce |
Frequently Asked Questions
Does a dormant company with no revenue still have to file monthly tax returns in Cambodia?
Yes — this is one of the most important compliance facts for foreign company owners who have registered a Cambodian company but not yet started generating revenue. Under Cambodia's Law on Taxation, there is no exemption from monthly filing obligations for dormant companies. You must file nil (zero) returns for VAT, withholding tax, salary tax, and Prepayment of Income Tax every month. Failure to file nil returns accumulates penalties (25% additional tax on any eventually assessed liability, and interest). Many foreign investors leave Cambodia, stop filing, and return to find significant accumulated penalties. If you are not going to use a company, it is better to formally dissolve it.
Does my company need an annual audit even if revenue is very low?
The mandatory audit threshold under Cambodian regulations is gross revenue exceeding USD 250,000 per year. Companies below this threshold are not legally required to engage an independent external auditor. However, you are still required to maintain proper books of account, prepare financial statements, and file an annual CIT return even without an audit. Some practical situations may require audited financials regardless of the legal threshold — for example, if you are applying for a significant business license, responding to a GDT inquiry, or satisfying requirements from a foreign investor or lender. In these cases, engaging an auditor is advisable even below the threshold.
What happens if I miss the VAT filing deadline on the 20th of the month?
Missing a VAT filing deadline triggers two immediate consequences: (1) a late filing surcharge of 25% applied to any VAT liability for that period; and (2) interest of 2% per month on any unpaid VAT from the due date. Even if you had no VAT liability (nil return), failing to file can create a deemed assessment liability. In practice, GDT enforcement of small missed filings is not always immediate, but penalties accumulate and can surface during tax audits. The GDT eTax portal allows late filing — you should file as soon as possible after a missed deadline, declare the full amount, and expect a penalty notice. Your tax agent can negotiate with the GDT in some cases.
Is there a penalty amnesty or waiver process in Cambodia for accumulated non-compliance?
Cambodia periodically issues tax amnesty programs allowing companies to come into compliance with reduced or waived penalties. The most recent significant amnesty was in 2021–2022, allowing companies to file back returns with reduced surcharges. These programs are not permanent — they are announced by GDT prakas (regulation) and have limited windows. Outside of formal amnesty programs, experienced Cambodian tax lawyers can sometimes negotiate with GDT officials to reduce accumulated penalties on a case-by-case basis, particularly for companies that were dormant or had no revenue during the non-compliant period. If you have accumulated filing gaps, consult a tax lawyer immediately rather than waiting for the next amnesty.
What is the process if my company is struck off the MoC register?
If the Ministry of Commerce strikes your company from the register for non-filing, the company ceases to legally exist and all its assets, contracts, and liabilities enter an uncertain state. Reinstatement requires filing an application with MoC, paying all outstanding annual return fees and penalties, and potentially re-registering key documents. The process can take several months and involves legal costs of USD 500–2,000+. During the period of strike-off, you cannot legally operate, enter contracts, open bank accounts, or enforce existing contracts in your company's name. Prevention is far cheaper than reinstatement — set a calendar reminder for the annual MoC return deadline.
Can I change my company's fiscal year in Cambodia?
Yes — a company can request a change to its fiscal year (from calendar year January–December to a different 12-month period) by submitting a formal application to the GDT with justification. The most common reason is alignment with a foreign parent company's fiscal year. The GDT will review and may approve or reject the request. Once approved, a transition year return (covering the period from the old year-end to the new year-end) must be filed. Not all requests are approved — GDT may decline if there is no clear commercial reason. Most small and medium Cambodian companies default to the calendar year without issues.
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Legal Disclaimer: Filing deadlines, penalty rates, and compliance thresholds referenced in this guide are based on Cambodia's Law on Taxation and GDT regulations as of March 2026. These may be updated by GDT prakas or legislative amendment. This guide is for general information only and does not constitute legal or tax advice. Always engage a licensed Cambodian tax agent or legal advisor for compliance obligations specific to your company.
Our legal content is developed in partnership with licensed Cambodian attorneys and business consultants who specialise in foreign investment, immigration, and property law.
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