Cambodia GDT Tax Filing Guide for Foreign-Owned Companies 2026

File monthly even if zero activity. Mandatory if revenue exceeds KHR 250M/year (~USD 60k). Input VAT on purchases can be claimed back.

15% WHT on payments to non-registered persons for services. 14% WHT on dividends/interest paid to non-residents. Must be deducted at source and remitted.

Employer withholds and remits. Progressive rates: 0% on lowest bracket up to 20% on highest. Apply to all employee salaries including expatriate staff.

Employer pays 2.6% of gross salary for all registered Cambodian employees. Separate from salary tax — not a deduction from employee pay. File and pay via GDT system.

Self-assessment. Deductible expenses must be supported by valid Cambodian invoices. Prepayment tax (PTI) paid during the year is credited against annual CIT liability.

Required for medium and large taxpayers. Must be prepared by a registered Cambodian audit firm. Small taxpayers may be exempt depending on GDT classification.

Renew your GDT patent certificate annually. Failure to renew on time results in penalties. Typically handled alongside the annual CIT return submission.

What happens if I miss a VAT filing deadline in Cambodia?

Missing a VAT return deadline (20th of the following month) results in a 10% late filing penalty on any tax due, plus 1.5% interest per month on any unpaid amount. Even if your VAT return is nil (zero activity), you must still file — failure to file a nil return also attracts penalties. The GDT increasingly enforces filing compliance and has been conducting proactive audits of non-filers. Our team manages monthly filing on your behalf to eliminate this risk.

Can I file taxes myself or do I need a Cambodian accountant?

Legally, you can self-file. Practically, it is very difficult for a non-specialist. The GDT online portal is primarily in Khmer, tax returns must reference Khmer-language invoice numbering formats, and the rules around deductible expenses, withholding tax categories, and VAT input credits require specialist knowledge. A single error in a VAT return can trigger an audit of all prior periods. The cost of a qualified Cambodian tax accountant (USD 200–600/month for SMEs) is modest relative to the compliance risk of self-filing.

How do I claim back input VAT in Cambodia?

Input VAT (VAT paid on purchases for your business) can be offset against output VAT (VAT collected on your sales). If input VAT exceeds output VAT in a given month, you carry the credit forward. If you have zero taxable supplies (e.g., because all your sales are exempt or zero-rated exports), you can apply to the GDT for a cash refund of accumulated input VAT. Refund claims require supporting documentation and are subject to GDT review. Our tax advisors manage refund applications and the required documentation.

Does Cambodia have transfer pricing rules?

Yes. Transfer pricing rules apply to related-party transactions for medium and large taxpayers. All transactions between related parties (parent companies, subsidiaries, affiliated entities) must be conducted at arm's length — i.e., at the same price and terms as would apply between unrelated parties. Large taxpayers must maintain transfer pricing documentation. The GDT has been increasing transfer pricing audit activity since 2022. Our lawyers can advise on compliant inter-company pricing structures.

What is a QIP and how does it affect my tax obligations?

A Qualified Investment Project (QIP) is a status granted by the Council for the Development of Cambodia (CDC) to qualifying investments in sectors such as manufacturing, agribusiness, tourism infrastructure, and technology. QIP companies receive a Corporate Income Tax exemption for a "holiday period" of 3–9 years (depending on investment size and sector) plus import duty exemptions on production equipment. After the holiday period, standard 20% CIT applies. Applying for QIP status requires a minimum investment threshold and CDC approval. Our lawyers assist with QIP applications and structuring.