Methodology: Our Fact Register | Cambodia Authority Hub
Every figure in our fact register with the source we checked it against and when: visa, legal, tax, business and cost figures for Cambodia.
Methodology: our fact register
This page lists every figure in our fact register — the figure we use, the source we checked it against, and when we checked it. It is built from the same register our automated checks use, so it changes whenever the register changes.
How we decide what goes in, and what our dates mean, is explained in our Editorial Standards.
Summary
519 figures in the register.
| Status | Meaning | Figures |
|---|---|---|
| Confirmed | The figure matches a passage we quoted from the source. | 199 |
| Confirmed (corrected) | The figure matches a passage we quoted from the source. It replaced an older figure this site used to show. | 12 |
| Reviewed | A person checked the figure against the source, but the source's wording cannot be matched automatically. | 18 |
| Not confirmed | We could not confirm this figure against an official source, so we do not show a number. Check with the authority named. | 290 |
Where our figures come from
| Source type | Figures |
|---|---|
| Cambodian government or embassy | 348 |
| International body or foreign-government travel advice | 26 |
| Law or accounting firm guide | 145 |
| Website | Figures |
|---|---|
| taxsummaries.pwc.com | 52 |
| tax.gov.kh | 50 |
| practiceguides.chambers.com | 36 |
| immigration.gov.kh | 33 |
| cdc.gov.kh | 30 |
| mlvt.gov.kh | 26 |
| moc.gov.kh | 22 |
| moj.gov.kh | 22 |
| mpwt.gov.kh | 20 |
| kh.andersen.com | 19 |
| customs.gov.kh | 18 |
| dfdl.com | 18 |
| recberlin.mfaic.gov.kh | 14 |
| smartraveller.gov.au | 14 |
| gov.uk | 12 |
| interior.gov.kh | 12 |
| cambodiaembassyuk.org | 11 |
| maff.gov.kh | 11 |
| moh.gov.kh | 11 |
| mlmupc.gov.kh | 9 |
| nbc.gov.kh | 8 |
| tourism.gov.kh | 8 |
| kpmg.com | 6 |
| ssca.gov.kh | 6 |
| angkorenterprise.gov.kh | 5 |
| bnglegal.com | 5 |
| iamhere.bakermckenzie.com | 5 |
| mef.gov.kh | 5 |
| nacd.gov.kh | 5 |
| nssf.gov.kh | 4 |
| mfaic.gov.kh | 3 |
| moe.gov.kh | 3 |
| vdb-loi.com | 3 |
| evisa.gov.kh | 2 |
| misti.gov.kh | 2 |
| moeys.gov.kh | 2 |
| mot.gov.kh | 2 |
| cafiu.gov.kh | 1 |
| eac.gov.kh | 1 |
| mosvy.gov.kh | 1 |
| phnompenh.gov.kh | 1 |
| tilleke.com | 1 |
Every figure in the register
Confirmed
| Topic | Figure | Source | Checked |
|---|---|---|---|
| Annual immovable property tax rate — owned property | 0.1% | Cambodia - Corporate - Other taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)ToIP is levied at 0.1% per annum of the ToIP base. | 3 November 2026 |
| Annual immovable property tax rate — unused land | 2% | Cambodia - Corporate - Other taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)The tax is calculated at 2% of the market value of the land per square metre | 3 November 2026 |
| Audit regulation effective date | 18 August 2026 | KPMG Cambodia - New Financial Statement Filing and Audit Requirements, Prakas No. 063 FSA.PrK (2026-09)On 18 August 2026, the Non-Bank Financial Services Authority issued Prakas No. 063 FSA.PrK on annual financial statement filing and independent audit obligations | 9 November 2026 |
| Audit threshold manufacturing turnover khr | KHR 30 billion | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)Manufacturing: KHR 30 billion (approx. USD 7.5 million) | 9 November 2026 |
| Audit threshold npo expenditure khr | more than KHR 3 billion | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)Annual total expenditures exceeding KHR 3 billion (~USD 750,000) (excluding audited project costs) AND an average of 20 or more workers employed during the year | 9 November 2026 |
| Audit threshold npo project cost khr | more than KHR 2 billion | KPMG Cambodia - New Financial Statement Filing and Audit Requirements, Prakas No. 063 FSA.PrK (2026-09)an individual project must undergo an independent audit where its total expenditure exceeds KHR 2 billion (approx. USD 0.5 million) | 9 November 2026 |
| Audit threshold qip turnover khr — developer turnover | KHR 8 billion | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)Residential/commercial building developers (licensed by the Real Estate Business and Mortgage Regulator or competent authorities) with annual turnover of KHR 8 billion (~USD 2 million) | 9 November 2026 |
| Audit threshold real estate turnover khr | KHR 8 billion | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)Residential/commercial building developers (licensed by the Real Estate Business and Mortgage Regulator or competent authorities) with annual turnover of KHR 8 billion (~USD 2 million) | 9 November 2026 |
| Audit threshold regulation date | 18 August 2026 | KPMG Cambodia - New Financial Statement Filing and Audit Requirements, Prakas No. 063 FSA.PrK (2026-09)On 18 August 2026, the Non-Bank Financial Services Authority issued Prakas No. 063 FSA.PrK on annual financial statement filing and independent audit obligations | 9 November 2026 |
| Audit threshold services turnover khr — developer turnover | KHR 8 billion | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)Residential/commercial building developers (licensed by the Real Estate Business and Mortgage Regulator or competent authorities) with annual turnover of KHR 8 billion (~USD 2 million) | 9 November 2026 |
| Audit threshold services turnover khr — services | KHR 8 billion | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)Services: KHR 8 billion (approx. USD 2 million) | 9 November 2026 |
| Audit turnover threshold commercial khr | KHR 20 billion | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)Commercial: KHR 20 billion (approx. USD 5 million) | 9 November 2026 |
| Business e visa initial stay duration | 30 days | FAQ - Royal Embassy of Cambodia in LondonBusiness Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 9 November 2026 |
| Business visa duration | 12 months | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)EB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 9 November 2026 |
| Business visa extension duration 12month | 12 months | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)EB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 9 November 2026 |
| Business visa initial duration | 30 days | FAQ - Royal Embassy of Cambodia in LondonBusiness Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 9 November 2026 |
| Business visa initial stay duration | 30 days | FAQ - Royal Embassy of Cambodia in LondonBusiness Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 9 November 2026 |
| Cambodia cit standard rate | 20% | DFDL Cambodia Tax Alert: Implementing Regulation for the 2021 Investment Law - Part Two - QIP Incentives (2023-07-06)subject to the standard TOI rate of 20% | 9 November 2026 |
| Capital gains deferral date | 1 January 2027 | Chambers - Investing In 2026 - Cambodia - Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 9 November 2026 |
| Capital gains tax deferred date | 1 January 2027 | Chambers - Investing In 2026 - Cambodia - Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 9 November 2026 |
| Capital gains tax individual rate | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Capital gains tax individual start date | 1 January 2027 | Chambers - Investing In 2026 - Cambodia - Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 9 November 2026 |
| Capital gains tax payment deadline | within 3 months | DFDL - Cambodia: Capital Gains Tax Deferred Again (2026-01-06)capital gains tax arising from share transfers is payable within 3 months from the date the capital gain is realised | 9 November 2026 |
| Capital gains tax rate | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Capital gains tax rate individuals | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Capital gains tax rate real estate | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Capital gains tax rate real estate pct | 20% | PwC Worldwide Tax Summaries - Cambodia Corporate - Significant developments (reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 9 November 2026 |
| Capital gains tax real estate date | 1 January 2027 | Chambers - Investing In 2026 - Cambodia - Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 9 November 2026 |
| Capital gains tax real estate deferral date | 1 January 2027 | Chambers - Investing In 2026 - Cambodia - Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 9 November 2026 |
| Capital gains tax real estate individuals start date | 1 January 2027 | Chambers - Investing In 2026 - Cambodia - Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 9 November 2026 |
| Capital gains tax real estate rate | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Capital gains tax real estate start | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Capital gains tax real estate start date | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Cbi contribution threshold khr | at least KHR 12 billion | Andersen Cambodia - New Sub-Decree Guides Implementation of the Law on Nationality (2026-01-28)Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Cbi investment threshold usd | at least KHR 4 billion | Andersen Cambodia - naturalization under Sub-Decree 225Foreign investors with a valid investment permit may apply if they have made a personal investment of at least KHR4 billion in priority sectors and approved projects. | 9 November 2026 |
| Cgt individual deferral date | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Cgt individual property deferral date | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Cgt individual property rate | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Cgt individual rate | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Cgt individual real estate deferral date | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Cgt individual start date | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Cgt rate percent | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Cgt real estate deferral date | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Cgt real estate deferred date | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Cgt real estate individuals deferred date | 1 January 2027 | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsCGT on immovable property sales will enter into force on 1 January 2027 | 8 November 2026 |
| Cgt real estate rate | 20% | Cambodia - Corporate - Significant developments (PwC Worldwide Tax Summaries, reviewed 2026-04-02)The capital gain is subject to income tax at a flat rate of 20%. | 8 November 2026 |
| Cit filing grace period duration | 3 months | DFDL - Cambodia annual compliance obligationse-filing for toi 2021 and payment of tax must be completed by the 31st of march 2022 or within 3 months after the end of tax year for enterprises that have a non-standard tax year | 8 November 2026 |
| Citizenship by investment contribution khr | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Citizenship by investment investment khr | at least KHR 4 billion | Andersen Cambodia - naturalization under Sub-Decree 225Foreign investors with a valid investment permit may apply if they have made a personal investment of at least KHR4 billion in priority sectors and approved projects. | 9 November 2026 |
| Citizenship donation min khr | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Citizenship donation threshold khr | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Citizenship investment cash threshold khr | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Citizenship investment contribution khr | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Citizenship investment contribution threshold khr | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Citizenship investment route khr | at least KHR 4 billion | Andersen Cambodia - naturalization under Sub-Decree 225Foreign investors with a valid investment permit may apply if they have made a personal investment of at least KHR4 billion in priority sectors and approved projects. | 9 November 2026 |
| Citizenship investment threshold khr | at least KHR 4 billion | Andersen Cambodia - naturalization under Sub-Decree 225Foreign investors with a valid investment permit may apply if they have made a personal investment of at least KHR4 billion in priority sectors and approved projects. | 9 November 2026 |
| Condo foreign ownership limit percent | up to 70% | Investing In... 2026 - Cambodia | Chambers and Partners (Sethalay Law / Kinstellar), last updated 2026-01-20foreigners cannot own land in Cambodia, but they may own strata-titled real estate properties from the second floor and up to 70% of the total area in a strata-titled building, except near Cambodia’s borders | 9 November 2026 |
| Corporate profit tax rate | 20% | Chambers Investing in 2026 - Cambodia Trends and DevelopmentsTOI is 20%, including for companies. | 8 November 2026 |
| Corporate tax filing deadline | 20th | Cambodia - Corporate - Tax administration (PwC Worldwide Tax Summaries, reviewed 2026-04-02)Monthly taxes are due for payment by the 20th day of the succeeding month. | 8 November 2026 |
| Dividend withholding tax rate — nonresident shareholders | 14% | Investing In... 2026 - Cambodia | Global Practice Guides | Chambers and Partnerswht obligations for payments by a resident taxpayer to a non-resident for services, dividend distributions, interest, royalties and rent are all subject to 14% wht | 3 November 2026 |
| Domestic nonresident wht rate | 14% | Cambodia - Corporate - Withholding taxeswho pays any cambodian-source income as defined under article 33 of the law on taxation to a non-resident taxpayer must withhold tax at 14% of the amount paid | 3 November 2026 |
| E visa stay duration | 30 days | Royal Embassy of Cambodia in the UK - FAQ (MFAIC)Business Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 9 November 2026 |
| Eb visa duration months | 12 months | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)EB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 9 November 2026 |
| Eb visa extension duration | 12 months | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)EB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 9 November 2026 |
| Eb visa validity duration | 12 months | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)EB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 9 November 2026 |
| Elc max area hectare | up to 10,000 hectares | Foreign Ownership of Immovable Property (Jul, 2024) | BNG LegalTo limit the ELC term and size of land for ELC, the Law on Management Usage and Handling of State Properties (Article 53), sates that ELC shall not exceed 50 years and the size of the land for economic land concession shall not exceed 10,000 hectares. | 9 November 2026 |
| Elm max size ha | up to 10,000 hectares | Foreign Ownership of Immovable Property (Jul, 2024) | BNG LegalTo limit the ELC term and size of land for ELC, the Law on Management Usage and Handling of State Properties (Article 53), sates that ELC shall not exceed 50 years and the size of the land for economic land concession shall not exceed 10,000 hectares. | 9 November 2026 |
| Embassy visa max stay days | 30 days | Royal Embassy of Cambodia in the UK - FAQ (MFAIC)Tourist Visa (T Class): Single-entry, 3-month validity, 30-day allowable stay | 9 November 2026 |
| Er retirement visa age limit | 55 years of age or older | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)To be eligible, you must be 55 years of age or older , although there may be exceptional cases | 9 November 2026 |
| Er visa age threshold | 55 years of age or older | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)To be eligible, you must be 55 years of age or older , although there may be exceptional cases | 9 November 2026 |
| Evisa business fee usd | USD 35 | eVisa Kingdom of Cambodia (official) - Visa Type InformationVisa E (Business Visa) Entry Type Single entry only Fee USD 35 | 8 November 2026 |
| Evisa max stay duration | 30 days | Cambodia Travel Advice & Safety - SmartravellerTourists and business travellers can apply for an e-visa online or get a tourist visa on arrival. These are valid for 30 days. | 9 November 2026 |
| Evisa tourist duration days | 30 days | Cambodia Travel Advice & Safety - SmartravellerTourists and business travellers can apply for an e-visa online or get a tourist visa on arrival. These are valid for 30 days. | 3 November 2026 |
| Evisa tourist duration days — e class business | 30 days | Royal Embassy of Cambodia in the UK - FAQ (MFAIC)Business Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 9 November 2026 |
| Evisa tourist fee usd | USD 30 | eVisa Kingdom of Cambodia (official) - Visa Type InformationVisa T (Tourist Visa) Entry Type Single entry only Fee USD 30 | 8 November 2026 |
| Evisa tourist stay duration | 30 days | Cambodia Travel Advice & Safety - SmartravellerTourists and business travellers can apply for an e-visa online or get a tourist visa on arrival. These are valid for 30 days. | 3 November 2026 |
| Fine doubling period | 30 days | Financial Statement Requirements Under Prakas 063Failure to pay within 30 days results in the penalty being doubled. | 9 November 2026 |
| Fine trippling period | more than 60 days | Financial Statement Requirements Under Prakas 063Non-payment beyond 60 days results in the penalty being tripled. | 9 November 2026 |
| Foreign land lease duration max years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Foreign land lease max duration | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Foreign land lease term max years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Foreign land ownership cambodian shareholder threshold | 51% or more | Land - The Council for the Development of Cambodia (CDC)the legal entities of Cambodian nationality mean the companies of which 51% or more of share are owned by Cambodians or Cambodian companies. | 9 November 2026 |
| Foreign land ownership threshold percent | 51% or more | Land - The Council for the Development of Cambodia (CDC)the legal entities of Cambodian nationality mean the companies of which 51% or more of share are owned by Cambodians or Cambodian companies. | 9 November 2026 |
| Foreign lease duration max | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Foreign lease max duration | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Foreign lease term max years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Foreign ownership cap | up to 70% | Investing In... 2026 - Cambodia | Chambers and Partners (authored by Sethalay Law / Kinstellar)Foreigners may own immovable properties in strata-titled buildings from the second floor and up to 70% of the total strata-titled area, except in buildings close to Cambodia’s borders. | 3 November 2026 |
| Foreign ownership limit | up to 100% | Investing In... 2026 - Cambodia | Chambers and Partners (authored by Sethalay Law / Kinstellar)permitting up to 100% foreign ownership in most sectors | 3 November 2026 |
| Foreign ownership limit company registration | up to 100% | Investing In... 2026 - Cambodia | Chambers and Partners (authored by Sethalay Law / Kinstellar)permitting up to 100% foreign ownership in most sectors | 3 November 2026 |
| Foreign ownership limit most sectors | up to 100% | Investing In... 2026 - Cambodia | Chambers and Partners (Sethalay Law / Kinstellar), last updated 2026-01-20permitting up to 100% foreign ownership in most sectors | 9 November 2026 |
| Foreign ownership limit pct — ordinary company | up to 100% | Investing In... 2026 - Cambodia | Chambers and Partners (authored by Sethalay Law / Kinstellar)permitting up to 100% foreign ownership in most sectors | 3 November 2026 |
| Foreign ownership limit percent — land holding company | 51% or more | Land - The Council for the Development of Cambodia (CDC)the legal entities of Cambodian nationality mean the companies of which 51% or more of share are owned by Cambodians or Cambodian companies. | 3 November 2026 |
| Foreign ownership limit percent — ordinary company | up to 100% | Investing In... 2026 - Cambodia | Chambers and Partners (authored by Sethalay Law / Kinstellar)permitting up to 100% foreign ownership in most sectors | 3 November 2026 |
| Foreign ownership max percent | up to 49% | Investing In... 2026 - Cambodia | Chambers and Partners (authored by Sethalay Law / Kinstellar)Joint ventures are generally unrestricted, except where land ownership is involved, in which case foreign shareholding may not exceed 49% in land-owning companies. | 3 November 2026 |
| Foreign ownership permitted | up to 100% | Investing In... 2026 - Cambodia | Chambers and Partners (authored by Sethalay Law / Kinstellar)permitting up to 100% foreign ownership in most sectors | 3 November 2026 |
| Foreign ownership threshold percent | 51% or more | Land - The Council for the Development of Cambodia (CDC)the legal entities of Cambodian nationality mean the companies of which 51% or more of share are owned by Cambodians or Cambodian companies. | 3 November 2026 |
| Foreign worker quota percent | a maximum of 10% | Cambodia 2026 Foreign Employee Quota Application Guide (DFDL)a maximum of 10% of an employer’s total local workforce may be foreign nationals | 3 November 2026 |
| Foreigner ownership cap threshold percent | up to 70% | Investing In... 2026 - Cambodia | Chambers and Partners (authored by Sethalay Law / Kinstellar)Foreigners may own immovable properties in strata-titled buildings from the second floor and up to 70% of the total strata-titled area, except in buildings close to Cambodia’s borders. | 3 November 2026 |
| Immovable property tax threshold khr | KHR 100 million | PwC Worldwide Tax Summaries - Cambodia Corporate - Other taxes (reviewed April 2026)ToIP is calculated based on the immovable property's value determined by the Immovable Property Assessment Committee less a threshold of KHR 100 million | 9 November 2026 |
| Immovable property tax threshold usd | over USD 25,000 | Chambers Practice Guide - Investing in 2026: Cambodia Trends and DevelopmentsAnnual land tax - 0.1% of 80% of the value over USD25,000 | 9 November 2026 |
| Income tax prepayment rate | 1% per month | PwC Worldwide Tax Summaries - Cambodia Corporate - Tax administration (last reviewed 02 April 2026)A prepayment of CIT equal to 1% of monthly turnover inclusive of all taxes, except VAT, is required to be paid on a monthly basis | 9 November 2026 |
| Ipt threshold khr | KHR 100 million | PwC Worldwide Tax Summaries - Cambodia Corporate - Other taxes (reviewed April 2026)ToIP is calculated based on the immovable property's value determined by the Immovable Property Assessment Committee less a threshold of KHR 100 million | 9 November 2026 |
| Ipt threshold usd | over USD 25,000 | Chambers Practice Guide - Investing in 2026: Cambodia Trends and DevelopmentsAnnual land tax - 0.1% of 80% of the value over USD25,000 | 9 November 2026 |
| Khmer shareholding threshold for land ownership | 51% or more | Land - The Council for the Development of Cambodia (CDC)the legal entities of Cambodian nationality mean the companies of which 51% or more of share are owned by Cambodians or Cambodian companies. | 9 November 2026 |
| Land law citation year | 2001 | Land - The Council for the Development of Cambodia (CDC)The 2001 Land Law also says that only natural or legal entities of Khmer nationality have the right to ownership of land in Cambodia and a foreigner who falsifies national identity to become an owner of land in Cambodia shall be punished (Article 8). | 9 November 2026 |
| Land lease duration initial yr | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Land lease duration max years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 3 November 2026 |
| Land lease max duration | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 3 November 2026 |
| Land ownership cambodian shareholder threshold percent | 51% or more | Land - The Council for the Development of Cambodia (CDC)the legal entities of Cambodian nationality mean the companies of which 51% or more of share are owned by Cambodians or Cambodian companies. | 9 November 2026 |
| Lease max duration years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 3 November 2026 |
| Lease term duration — long term lease | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 3 November 2026 |
| Leasehold duration max years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Leasehold duration years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Leasehold max duration years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 9 November 2026 |
| Local ownership threshold percent | 51% or more | Land - The Council for the Development of Cambodia (CDC)the legal entities of Cambodian nationality mean the companies of which 51% or more of share are owned by Cambodians or Cambodian companies. | 3 November 2026 |
| Long term lease max duration | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 3 November 2026 |
| Max income tax rate | maximum 20% | Chambers Practice Guide - Investing in 2026: Cambodia Trends and DevelopmentsAs Cambodia does not have personal income tax (PIT), employers are obliged to withhold tax on salary at progressive rates up to a maximum of 20% | 9 November 2026 |
| Min wage garment monthly usd | $210 per month | Cambodia: Increase in Minimum Wage for 2026 for the Garments, Textiles, Footwear, Travel Products and Bags Sectors (DFDL)for regular workers, USD 210 per month | 3 November 2026 |
| Minimum tax rate | 1% per year | PwC Worldwide Tax Summaries - Cambodia Corporate - Taxes on corporate incomeThe MT is an annual tax with a liability equal to 1% of annual turnover inclusive of all taxes except VAT | 9 November 2026 |
| Minimum tax rate percent | 1% per year | PwC Worldwide Tax Summaries - Cambodia Corporate - Taxes on corporate incomeThe MT is an annual tax with a liability equal to 1% of annual turnover inclusive of all taxes except VAT | 9 November 2026 |
| Naturalization contribution threshold khr | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Naturalization investment threshold khr | at least KHR 4 billion | Andersen Cambodia - naturalization under Sub-Decree 225Foreign investors with a valid investment permit may apply if they have made a personal investment of at least KHR4 billion in priority sectors and approved projects. | 9 November 2026 |
| Naturalization investment threshold khr | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Ngo audit annual expenditure threshold khr | more than KHR 3 billion | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)Annual total expenditures exceeding KHR 3 billion (~USD 750,000) (excluding audited project costs) AND an average of 20 or more workers employed during the year | 9 November 2026 |
| Ngo audit project cost threshold khr | more than KHR 2 billion | KPMG Cambodia - New Financial Statement Filing and Audit Requirements, Prakas No. 063 FSA.PrK (2026-09)an individual project must undergo an independent audit where its total expenditure exceeds KHR 2 billion (approx. USD 0.5 million) | 9 November 2026 |
| Ngo audit threshold regulation date | 18 August 2026 | KPMG Cambodia - New Financial Statement Filing and Audit Requirements, Prakas No. 063 FSA.PrK (2026-09)On 18 August 2026, the Non-Bank Financial Services Authority issued Prakas No. 063 FSA.PrK on annual financial statement filing and independent audit obligations | 9 November 2026 |
| Ngo worker threshold | 20 or more workers | DFDL - Cambodia: Prakas 063 Introduces a New Financial Statement Filing and Audit Framework (2026-08-27)an average of 20 or more workers employed during the year | 9 November 2026 |
| Nssf employer rate — occupational risk | 0.8% | Cambodia - Individual - Other taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)The employer is required to contribute ORC equal to 0.8% | 3 November 2026 |
| Nssf employer rate — pension | 2% | Cambodia - Individual - Other taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)The employer contributes 2%, while the other 2% comes from the worker/employee. | 3 November 2026 |
| Ordinary visa e validity 30day | 30 days | FAQ - Royal Embassy of Cambodia in LondonBusiness Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 9 November 2026 |
| Ordinary visa initial stay duration | 30 days | Royal Embassy of Cambodia in the UK - FAQ (MFAIC)Business Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 9 November 2026 |
| Overstay fine per day usd — per day | USD 10 per day | Cambodia Travel Advice & Safety - SmartravellerOverstay fines are USD10 per day, with no upper limit. | 3 November 2026 |
| Overstay threshold simple resolution days | under 30 days | Cambodia Travel Advice & Safety - SmartravellerIf your overstay period is less than 30 days, you can pay the overstay fine upon departure at a border crossing. | 9 November 2026 |
| Passport validity duration | at least 6 months | Entry requirements - Cambodia travel advice - GOV.UKvalid for at least 6 months from the date you arrive in Cambodia | 3 November 2026 |
| Passport validity min duration | at least 6 months | Smartraveller (Australian Government) - Cambodia travel adviceTo enter Cambodia your passport must be valid for at least 6 months from the date of arrival | 3 November 2026 |
| Passport validity minimum months | at least 6 months | Smartraveller (Australian Government) - Cambodia travel adviceTo enter Cambodia your passport must be valid for at least 6 months from the date of arrival | 3 November 2026 |
| Passport validity months — six months | at least 6 months | Entry requirements - Cambodia travel advice - GOV.UKvalid for at least 6 months from the date you arrive in Cambodia | 3 November 2026 |
| Passport validity requirement | at least 6 months | Entry requirements - Cambodia travel advice - GOV.UKvalid for at least 6 months from the date you arrive in Cambodia | 3 November 2026 |
| Passport validity requirement months | at least 6 months | Entry requirements - Cambodia travel advice - GOV.UKvalid for at least 6 months from the date you arrive in Cambodia | 3 November 2026 |
| Passport validity threshold | at least 6 months | Smartraveller (Australian Government) - Cambodia travel adviceTo enter Cambodia your passport must be valid for at least 6 months from the date of arrival | 3 November 2026 |
| Patent protection duration | 20 years | Intellectual Property Rights - The Council for the Development of Cambodia (CDC)A patent shall expire 20 years after the filing date of the application for the patent | 3 November 2026 |
| Ppit rate | 1% per month | PwC Worldwide Tax Summaries - Cambodia Corporate - Tax administration (last reviewed 02 April 2026)A prepayment of CIT equal to 1% of monthly turnover inclusive of all taxes, except VAT, is required to be paid on a monthly basis | 9 November 2026 |
| Prepayment tax rate | 1% per month | PwC Worldwide Tax Summaries - Cambodia Corporate - Tax administration (last reviewed 02 April 2026)A prepayment of CIT equal to 1% of monthly turnover inclusive of all taxes, except VAT, is required to be paid on a monthly basis | 9 November 2026 |
| Property transfer tax rate | 4% | PwC Worldwide Tax Summaries - Cambodia Corporate - Other taxes (reviewed April 2026)The tax is imposed on the transfer values at the following rates: Transfer of assets: 4% | 9 November 2026 |
| Pti standard rate | 1% per month | PwC Worldwide Tax Summaries - Cambodia Corporate - Tax administration (last reviewed 02 April 2026)A prepayment of CIT equal to 1% of monthly turnover inclusive of all taxes, except VAT, is required to be paid on a monthly basis | 9 November 2026 |
| Real estate lease max term years | up to 50 years | Land - The Council for the Development of Cambodia (CDC)The term of a perpetual lease may not exceed 50 years. | 3 November 2026 |
| Retiree visa age threshold | 55 years of age or older | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)To be eligible, you must be 55 years of age or older , although there may be exceptional cases | 9 November 2026 |
| Retirement visa age threshold | 55 years or older | Royal Embassy of Cambodia in Berlin (MFAIC) - The Cambodia Retirement Visa (ER)To be eligible, you must be 55 years of age or older | 7 November 2026 |
| Salary tax band 2 rate | up to a maximum of 20% | Investing In... 2026 - Cambodia (Chambers and Partners Global Practice Guides)employers are obliged to withhold tax on salary at progressive rates up to a maximum of 20% | 9 November 2026 |
| Salary tax band 5 rate | up to 20% | Chambers - Investing In 2026 - Cambodia - Trends and Developmentswithhold tax on salary at progressive rates up to a maximum of 20% | 9 November 2026 |
| Salary tax nonresident rate | 20% | PwC Worldwide Tax Summaries - Cambodia Individual - Taxes on personal income (last reviewed 02 April 2026)Non-residents are taxed at a flat rate of 20%, which constitutes a final tax | 9 November 2026 |
| Salary tax top rate | up to a maximum of 20% | Investing In... 2026 - Cambodia (Chambers and Partners Global Practice Guides)employers are obliged to withhold tax on salary at progressive rates up to a maximum of 20% | 9 November 2026 |
| Student visa validity duration | 12 months | The Cambodia Retirement Visa (ER) - Royal Embassy of Cambodia in Berlin (MFAIC)ES (Student) Students at a registered Cambodian school 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 9 November 2026 |
| T visa stay duration | 30 days | Cambodia Travel Advice & Safety - SmartravellerYou can only stay for 30 days from the date of your arrival on a tourist visa. | 9 November 2026 |
| Tax filing deadline day | 20th | Cambodia - Corporate - Tax administration (PwC Worldwide Tax Summaries, reviewed 2026-04-02)Monthly taxes are due for payment by the 20th day of the succeeding month. | 8 November 2026 |
| Tax minimum turnover rate | 1% per year | PwC Worldwide Tax Summaries - Cambodia Corporate - Taxes on corporate incomeThe MT is an annual tax with a liability equal to 1% of annual turnover inclusive of all taxes except VAT | 9 November 2026 |
| Tax on profit standard rate — medium large taxpayers | 20% | DFDL Cambodia Tax Alert: Implementing Regulation for the 2021 Investment Law - Part Two - QIP Incentives (2023-07-06)subject to the standard TOI rate of 20% | 3 November 2026 |
| Tax residency day threshold | more than 182 days | Baker McKenzie - Cambodia (iamhere)for tax purposes, a person is a Cambodian resident if they are domiciled in, have a principal place of abode, or have been in Cambodia for more than 182 days during the tax year | 9 November 2026 |
| Tax resident threshold days | fewer than 182 days | Baker McKenzie - Cambodia (iamhere)if a person stays in Cambodia for less than 182 days in a tax year, they are considered a non-resident for tax purposes | 9 November 2026 |
| Tourist visa duration | 30 days | Entry requirements - Cambodia travel advice - GOV.UKTourist visas are valid for 30 days from the date of entry into Cambodia. | 3 November 2026 |
| Tourist visa duration days | 30 days | Entry requirements - Cambodia travel advice - GOV.UKTourist visas are valid for 30 days from the date of entry into Cambodia. | 3 November 2026 |
| Tourist visa initial duration | 30 days | Entry requirements - Cambodia travel advice - GOV.UKTourist visas are valid for 30 days from the date of entry into Cambodia. | 3 November 2026 |
| Tourist visa initial duration — initial stay | 30 days | Smartraveller (Australian Government) - Cambodia travel adviceYou can only stay for 30 days from the date of your arrival on a tourist visa | 3 November 2026 |
| Tourist visa initial stay duration | 30 days | Entry requirements - Cambodia travel advice - GOV.UKTourist visas are valid for 30 days from the date of entry into Cambodia. | 3 November 2026 |
| Tourist visa stay duration | 30 days | Cambodia Travel Advice & Safety - SmartravellerYou can only stay for 30 days from the date of your arrival on a tourist visa. | 3 November 2026 |
| Tourist visa validity 30day | 30 days | Entry requirements - Cambodia travel advice - GOV.UKTourist visas are valid for 30 days from the date of entry into Cambodia | 9 November 2026 |
| Tourist visa validity days | 30 days | Entry requirements - Cambodia travel advice (UK FCDO)Tourist visas are valid for 30 days from the date of entry into Cambodia | 3 November 2026 |
| Tourist voa duration days | 30 days | Smartraveller (Australian Government) - Cambodia travel adviceYou can only stay for 30 days from the date of your arrival on a tourist visa | 3 November 2026 |
| Trademark opposition period | 90 days | Cambodia Trademark Registration Procedures | Tilleke & GibbinsA Notice of Opposition accompanied by supporting evidence can be filed within 90 days from the date of publication. | 3 November 2026 |
| Trademark protection duration | 10 years | IP Protection in Cambodia (Update 2025) | BNG LegalTrademark Any visible sign capable of distinguishing the goods or services of an enterprise 10 years, renewable indefinitely | 3 November 2026 |
| Trademark renewal period | 10 years | VDB Loi - 10 Frequently Asked Questions about Trademark in Cambodiaand is renewable every 10 years | 9 November 2026 |
| Transfer tax rate | 4% | Cambodia - Corporate - Other taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)The tax is imposed on the transfer values at the following rates: Transfer of assets: 4%. | 9 November 2026 |
| Transfer tax rate — immovable property | 4% | Cambodia - Corporate - Other taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)The tax is imposed on the transfer values at the following rates: Transfer of assets: 4%. | 3 November 2026 |
| Untagged | at least KHR 12 billion | Andersen Cambodia - naturalization under Sub-Decree 225Cash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 9 November 2026 |
| Untagged | at least KHR 4 billion | Andersen Cambodia - naturalization under Sub-Decree 225Foreign investors with a valid investment permit may apply if they have made a personal investment of at least KHR4 billion in priority sectors and approved projects | 9 November 2026 |
| Untagged | December 1, 2025 | Andersen Cambodia - naturalization under Sub-Decree 225On December 1, 2025, the Royal Government of Cambodia issued Sub-Decree No. 225 to implement the Law on Nationality | 9 November 2026 |
| Untagged | 18 August 2026 | KPMG Cambodia - New Financial Statement Filing and Audit Requirements, Prakas No. 063 FSA.PrK (2026-09)On 18 August 2026, the Non-Bank Financial Services Authority issued Prakas No. 063 FSA.PrK on annual financial statement filing and independent audit obligations | 9 November 2026 |
| Utility model patent protection duration | 7 years | BNG Legal - Cambodia IP guide (2025)utility models have a shorter validity period of 7 years | 9 November 2026 |
| Utility model protection duration | 7 years | BNG Legal - Cambodia IP guide (2025)utility models have a shorter validity period of 7 years | 9 November 2026 |
| Vat declaration deadline | 20th | Cambodia - Corporate - Tax administration (PwC Worldwide Tax Summaries, reviewed 2026-04-02)Monthly taxes are due for payment by the 20th day of the succeeding month. | 8 November 2026 |
| Vat late payment interest rate | 1.5% per month | VDB Loi - Penalty Free Correcting Past Tax Returns (2024-02-09)interest (at 1.5% of the underpaid tax per month) | 9 November 2026 |
| Vat standard rate | 10% | Cambodia - Corporate - Other taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)VAT is applicable to self-declaration regime entities and is charged at 10% on the value of the supply of most goods and services. | 3 November 2026 |
| Vat wht deadline day | 20th | Cambodia - Corporate - Tax administration (PwC Worldwide Tax Summaries, reviewed 2026-04-02)Monthly taxes are due for payment by the 20th day of the succeeding month. | 8 November 2026 |
| Visa extension e class 12month | 12 months | Royal Embassy of Cambodia in Berlin (MFAIC) - E-Class Extensions of Stay cheat sheetEB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 7 November 2026 |
| Visa extension e class 12month duration | 12 months | Royal Embassy of Cambodia in Berlin (MFAIC) - E-Class Extensions of Stay cheat sheetEB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 7 November 2026 |
| Visa extension e class 12month usd | 12 months | Royal Embassy of Cambodia in Berlin (MFAIC) - E-Class Extensions of Stay cheat sheetEB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 7 November 2026 |
| Visa extension max duration | 12 months | Royal Embassy of Cambodia in Berlin (MFAIC) - E-Class Extensions of Stay cheat sheetEB (Business) Employees, freelancers, volunteers; dependents of EB holders 1, 3, 6, 12 months 1 & 3 mo: single-entry 6 & 12 mo: multiple-entry | 7 November 2026 |
| Visa max stay days | 30 days | Royal Embassy of Cambodia in the UK - FAQ (MFAIC)Business Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 3 November 2026 |
| Visa stay duration | 30 days | Smartraveller (Australian Government) - Cambodia travel adviceYou can only stay for 30 days from the date of your arrival on a tourist visa | 3 November 2026 |
| Voa tourist stay duration — e class ordinary stay | 30 days | Royal Embassy of Cambodia in the UK - FAQ (MFAIC)Business Visa (E Class): Single-entry, 3-month validity, 30-day allowable stay | 3 November 2026 |
| Voa validity duration | 30 days | Smartraveller (Australian Government) - Cambodia travel adviceYou can only stay for 30 days from the date of your arrival on a tourist visa | 3 November 2026 |
| Withholding tax contractor rate | 15% | Cambodia - Corporate - Withholding taxes (PwC Worldwide Tax Summaries, reviewed 2026-04-02)Services: 15% (except payments to a registered taxpayer and supported by a valid VAT invoice). | 8 November 2026 |
| Withholding tax declaration deadline | 20th | Cambodia - Corporate - Tax administration (PwC Worldwide Tax Summaries, reviewed 2026-04-02)Monthly taxes are due for payment by the 20th day of the succeeding month. | 8 November 2026 |
| Withholding tax dividend nonresident rate | 14% | Investing In... 2026 - Cambodia | Global Practice Guides | Chambers and Partnerswht obligations for payments by a resident taxpayer to a non-resident for services, dividend distributions, interest, royalties and rent are all subject to 14% wht | 3 November 2026 |
| Withholding tax dividends interest rate | 14% | Investing In... 2026 - Cambodia | Global Practice Guides | Chambers and Partnerswht obligations for payments by a resident taxpayer to a non-resident for services, dividend distributions, interest, royalties and rent are all subject to 14% wht | 3 November 2026 |
| Withholding tax nonresident rate | 20% | Cambodia - Individual - Taxes on personal income (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)Non-residents are taxed at a flat rate of 20%, which constitutes a final tax. | 9 November 2026 |
| Withholding tax resident rate — nonresident payments | 14% | Cambodia - Corporate - Withholding taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)must withhold tax at 14% of the amount paid. | 3 November 2026 |
| Withholding tax resident rate — royalty services interest | 15% | Cambodia - Corporate - Withholding taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)Royalties: 15%. | 3 November 2026 |
| Withholding tax services rate | 15% | Cambodia - Corporate - Withholding taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)Services: 15% (except payments to a registered taxpayer and supported by a valid VAT invoice) | 9 November 2026 |
Confirmed (corrected)
| Topic | Figure | Source | Checked |
|---|---|---|---|
| Citizenship donation amount usd | at least KHR 12 billion | New Sub-Decree Guides Implementation of the Law on Nationality - Andersen in CambodiaCash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 3 November 2026 |
| Evisa application lead time days — advance | at least 4 days | Entry requirements - Cambodia travel advice - GOV.UKApply for an e-visa at least 4 days in advance | 3 November 2026 |
| Investment citizenship donation usd | at least KHR 12 billion | New Sub-Decree Guides Implementation of the Law on Nationality - Andersen in CambodiaCash donation: For individuals who make a personal cash contribution of at least KHR12 billion to the national budget or humanitarian sector. | 3 November 2026 |
| Investment law citation year | 2021 | Chambers - Investing In 2026 - Cambodia - Trends and Developmentsthe 2021 Law on Investment establishes an open and liberal foreign investment regime with minimal restrictions on foreign participation | 9 November 2026 |
| Late payment interest rate | 1.5% per month | VDB Loi - Penalty-free correcting past tax returnsinterest (at 1.5% of the underpaid tax per month) | 3 November 2026 |
| Property tax rate — nonresident rental withholding | 14% | PwC Worldwide Tax Summaries - Cambodia Corporate - Withholding taxes (last reviewed 02 April 2026)to a non-resident taxpayer must withhold tax at 14% of the amount paid | 9 November 2026 |
| Tax registration deadline | 15 working days | GDT Cambodia | FAQsindividuals must register with the tax administration within 15 working days after the person commences economic activity or after receiving a certificate of registration or permit issued by the relevant ministry or institution | 7 November 2026 |
| Thailand visa free duration | up to 30 days | Entry requirements - Thailand travel advice - GOV.UKif you enter Thailand under the visa exemption scheme, you can stay for up to 30 days for tourism only. | 3 November 2026 |
| Transfer tax car rate | 4% | Cambodia - Corporate - Other taxes (PwC Worldwide Tax Summaries, reviewed 2026-04-02)Transfer of assets: 4%. | 8 November 2026 |
| Vehicle transfer tax rate | 4% | Cambodia - Corporate - Other taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)The tax is imposed on the transfer values at the following rates: Transfer of assets: 4%. | 9 November 2026 |
| Withholding tax nonresident rate | 14% | Cambodia - Corporate - Withholding taxes (PwC Worldwide Tax Summaries, last reviewed 02 April 2026)must withhold tax at 14% of the amount paid | 9 November 2026 |
| Withholding tax rental nonresident rate | 14% | PwC Worldwide Tax Summaries - Cambodia Corporate - Withholding taxes (last reviewed 02 April 2026)to a non-resident taxpayer must withhold tax at 14% of the amount paid | 9 November 2026 |
Reviewed
| Topic | Figure | Source | Checked |
|---|---|---|---|
| Angkor pass 1day usd | $37 | Angkor Enterprise official ticket page | — |
| Angkor pass 3day usd | $62 | Angkor Enterprise official ticket page | — |
| Angkor pass 3day validity days | valid 7 days | Angkor Enterprise official ticket page | — |
| Angkor pass 7day usd | $72 | Angkor Enterprise official ticket page | — |
| Angkor pass 7day validity days | valid 30 days | Angkor Enterprise official ticket page | — |
| Annual cit return deadline | 31 March | PwC Worldwide Tax Summaries - Cambodia tax administration (reviewed 2026-04-02); DFDL 2023-11-15 | — |
| Audit threshold turnover commercial khr | KHR 20 billion or more | DFDL 2026-08-27 on Prakas 063 (stored copy) | — |
| Citizenship naturalization residency requirement | 7 years | Baker McKenzie - I Am Here: CambodiaBe a lawful resident in Cambodia with a residence card when applying for naturalization; Have lived in Cambodia continuously for 7 years from the date of obtaining a residence card | — |
| Citizenship residency requirement years | 7 years | Baker McKenzie - I Am Here: CambodiaBe a lawful resident in Cambodia with a residence card when applying for naturalization; Have lived in Cambodia continuously for 7 years from the date of obtaining a residence card | — |
| Naturalization marriage residency years | 3 years of living together | Baker McKenzie - I Am Here: Cambodiayou can apply for Cambodian citizenship after three years of living together | — |
| Nssf employer rate — healthcare | 2.6% (employer pays all) | PwC Worldwide Tax Summaries - Cambodia corporate other taxes (reviewed 2026-04-02)the obligation to pay the contribution of healthcare is the full burden (100%) of the employer at 2.6% of the monthly average wage of employees | — |
| Patent tax deadline | 31 March | PwC Worldwide Tax Summaries - Cambodia corporate other taxes (reviewed 2026-04-02)The annual patent tax return and payment are to be filed annually, within three months of calendar year-end. | — |
| Qip tax holiday duration | 3 to 9 years | PwC Worldwide Tax Summaries - Cambodia significant developments (reviewed 2026-04-02)which ranges from three to nine years depending on the sectors and investment activities as stated in the annex of Sub-Decree 139 | — |
| Salary tax band 1 threshold khr | KHR 0-1,500,000 per month at 0% | PwC Worldwide Tax Summaries - Cambodia individual income (reviewed 2026-04-02) | — |
| Salary tax band max rate | 20% top resident rate | PwC Worldwide Tax Summaries - Cambodia individual income (reviewed 2026-04-02) | — |
| Vat export rate | 0% (zero-rated) | PwC Worldwide Tax Summaries - Cambodia corporate other taxes (reviewed 2026-04-02)Exported goods and services rendered outside Cambodia are zero-rated. | — |
| Visa free max stay days | 14 to 30 days, depending on nationality | Royal Embassy of Cambodia, London - FAQ: Visa exemption by Cambodia with ASEAN countries (updated 2019-07-08) | — |
| Withholding tax resident rate — rental | 10% | PwC Worldwide Tax Summaries - Cambodia withholding taxes (reviewed 2026-04-02) | — |
Not confirmed
| Topic | Figure | Source | Checked |
|---|---|---|---|
| Abortion legal limit weeks | Not shown — check with Ministry of Health | moh.gov.kh | — |
| Advance notice pay duration max | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Advance notice pay maximum duration | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Advance notice pay minimum duration | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Advance notice pay service threshold | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Adventure tourism security deposit usd | Not shown — check with Ministry of Tourism | tourism.gov.kh | — |
| Agricultural business license fee usd | Not shown — check with Ministry of Agriculture, Forestry and Fisheries (MAFF) | maff.gov.kh | — |
| Aml cash reporting threshold usd | Not shown — check with the Cambodia Financial Intelligence Unit (CAFIU) | cafiu.gov.kh | — |
| Aml record retention period | Not shown — check with Cambodia Financial Intelligence Unit (CAFIU) / National Bank of Cambodia | tax.gov.kh | — |
| Annual bonus duration | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Annual return deadline | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Annual return deadline moc | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Atiga origin content threshold pct | Not shown — check with Ministry of Commerce (ATIGA Form D) | moc.gov.kh | — |
| Atiga tariff range pct | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Banking license capital requirement usd | Not shown — check with National Bank of Cambodia | nbc.gov.kh | — |
| Beneficial ownership control percent | Not shown — check with Ministry of Economy and Finance (Trust Regulator, NBFSA) | mef.gov.kh | — |
| Beneficial ownership threshold percent | Not shown — check with National Bank of Cambodia | nbc.gov.kh | — |
| Birth registration deadline | Not shown — check with Ministry of Interior | interior.gov.kh | — |
| Blood alcohol limit percent | Not shown — check with the Ministry of Public Works and Transport | mpwt.gov.kh | — |
| Camcontrol import export registration fee usd | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Causing death compensation usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Causing death prison term | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Cdc qip approval processing time months | Not shown — check with Council for the Development of Cambodia | cdc.gov.kh | — |
| Child custody preference age threshold | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Cict min investment threshold usd | Not shown — check with Council for the Development of Cambodia | cdc.gov.kh | — |
| Cit return filing deadline — moc annual return | Not shown — check with Ministry of Commerce (MoC) | Ministry of Commerce (MoC) | — |
| Citizenship donation processing time | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Citizenship investment processing time | Not shown — check with Ministry of Interior | interior.gov.kh | — |
| Civil court action duration | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Cmc assessment processing time | Not shown — check with Ministry of Health (MoH) | moh.gov.kh | — |
| Cmc evaluation processing time | Not shown — check with Ministry of Health (MoH) | moh.gov.kh | — |
| Commune birth registration deadline | Not shown — check with Ministry of Interior | interior.gov.kh | — |
| Company name reservation fee khr | Not shown — check with Ministry of Commerce | General Department of Taxation - FAQs (Prakas 701 MEF, 14 Aug 2020, tax registration fees) | — |
| Company name reservation fee usd | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Company registration gov fee usd | Not shown — check with the Ministry of Commerce | moc.gov.kh | — |
| Condo sub decree ref | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Condominium law citation year | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Court filing fees usd | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Court injunction processing time | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Criminal liability age | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Criminal record validity period | Not shown — check with Ministry of Interior | interior.gov.kh | — |
| Custody young child threshold | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Customs duty books | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Customs duty electronics | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Customs duty free gift value usd | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Customs duty furniture | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Customs duty household rate | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Deportation risk threshold high | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Deportation risk threshold under | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Depreciation rate machinery pct | Not shown — check with General Department of Taxation (GDT) | tax.gov.kh | — |
| Director change notification deadline | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Dividend withholding tax rate — unqualified shareholders | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Divorce property split rate | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Driving license application fee usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Driving license car fee usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Driving license conversion fee usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Driving license min age category a | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Driving license min age category b | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Driving license motorcycle fee usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Driving license written test passing score | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Drone airport distance km | Not shown — check with State Secretariat of Civil Aviation (SSCA) | ssca.gov.kh | — |
| Drone confiscation fine usd | Not shown — check with State Secretariat of Civil Aviation (SSCA) | ssca.gov.kh | — |
| Drone max altitude m | Not shown — check with State Secretariat of Civil Aviation (SSCA) | ssca.gov.kh | — |
| Drone no fly airport radius km | Not shown — check with State Secretariat of Civil Aviation (SSCA) | ssca.gov.kh | — |
| Drone no fly border radius km | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Drone registration fee usd | Not shown — check with State Secretariat of Civil Aviation (SSCA) | ssca.gov.kh | — |
| Drone unregistered fine range usd | Not shown — check with State Secretariat of Civil Aviation (SSCA) | ssca.gov.kh | — |
| Drug posession imprisonment range | Not shown — check with National Authority for Combating Drugs | nacd.gov.kh | — |
| Drug posession prison sentence range years | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Drug posession prison term | Not shown — check with National Authority for Combating Drugs | nacd.gov.kh | — |
| Drug posession sentence range | Not shown — check with National Authority for Combating Drugs | nacd.gov.kh | — |
| Drug trafficking imprisonment min years | Not shown — check with National Authority for Combating Drugs | nacd.gov.kh | — |
| Drug trafficking prison sentence min years | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Drug trafficking sentence years | Not shown — check with National Authority for Combating Drugs | nacd.gov.kh | — |
| Dta employment threshold days | Not shown — check with General Department of Taxation (GDT) | General Department of Taxation (GDT) | — |
| Dta employment threshold period | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Dta withholding tax reduction max pct | Not shown — check with General Department of Taxation (GDT) | tax.gov.kh | — |
| Dui fine usd — causing injury | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Duty free alcohol allowance | Not shown — check with the General Department of Customs and Excise | customs.gov.kh | — |
| Duty free gifts allowance usd | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Duty rate books — books vat | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Eb visa extension duration | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Eb visa processing time | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Eia threshold hectares | Not shown — check with Ministry of Environment | moe.gov.kh | — |
| Elc cost per ha usd | Not shown — check with Ministry of Agriculture, Forestry and Fisheries (MAFF) | maff.gov.kh | — |
| Employer registration processing time | Not shown — check with Ministry of Labour and Vocational Training | mlvt.gov.kh | — |
| Employer registration time | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Employment change report deadline | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Environmental permit fee usd | Not shown — check with Ministry of Environment | moe.gov.kh | — |
| Er retirement visa monthly pension threshold usd | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Er visa duration | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Eviction process duration | Not shown — check with Ministry of Interior | interior.gov.kh | — |
| Export duty standard pct | Not shown — check with General Department of Customs and Excise (GDCE) | customs.gov.kh | — |
| Fb operating license fee usd | Not shown — check with Phnom Penh Capital Administration / local municipality | phnompenh.gov.kh | — |
| Fintech banking min capital usd | Not shown — check with National Bank of Cambodia | nbc.gov.kh | — |
| Fintech mfi deposit min capital usd | Not shown — check with National Bank of Cambodia | nbc.gov.kh | — |
| Fintech mfi non deposit min capital usd | Not shown — check with National Bank of Cambodia | nbc.gov.kh | — |
| Fintech microfinance non deposit minimum capital usd | Not shown — check with National Bank of Cambodia | nbc.gov.kh | — |
| Fintech min capital usd | Not shown — check with National Bank of Cambodia | nbc.gov.kh | — |
| Fintech psp min capital usd | Not shown — check with National Bank of Cambodia | nbc.gov.kh | — |
| Fire safety certificate fee usd | Not shown — check with the National Police fire department (Ministry of Interior) | interior.gov.kh | — |
| Food safety certificate fee usd | Not shown — check with the Ministry of Health | moh.gov.kh | — |
| Foreign heir divestment deadline hard title | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Foreign heir filing deadline | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Foreign heir land divest deadline | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Foreign inheritance divest deadline | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Foreign license conversion deadline | Not shown — check with Ministry of Public Works and Transport | mpwt.gov.kh | — |
| Fwcms quota approval time | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Gdt audit lookback period | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Golden visa terms cm2h | Not shown — check with the Khmer Home Charity Association and the General Department of Immigration | immigration.gov.kh | — |
| Health certificate validity days | Not shown — check with the Ministry of Agriculture, Forestry and Fisheries (Department of Animal Health and Production) | maff.gov.kh | — |
| Healthcare facility license fee usd | Not shown — check with the Ministry of Health | moh.gov.kh | — |
| Helmet violation fine usd | Not shown — check with the traffic police (Ministry of Interior) | mpwt.gov.kh | — |
| Hotel classified min investment usd | Not shown — check with Ministry of Tourism | tourism.gov.kh | — |
| Idp residency limit | Not shown — check with Ministry of Public Works and Transport (Cambodia) | mpwt.gov.kh | — |
| Idp validity duration | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Import duty acfta rate | Not shown — check with General Department of Customs and Excise of Cambodia | customs.gov.kh | — |
| Import duty atiga rate | Not shown — check with General Department of Customs and Excise of Cambodia | customs.gov.kh | — |
| Import duty consumer goods rate | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Import duty luxury goods rate | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Import duty raw materials rate | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Import permit processing time | Not shown — check with Ministry of Agriculture, Forestry and Fisheries (MAFF) | maff.gov.kh | — |
| Individual income tax filing deadline | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| International adoption suspension date | Not shown — check with Ministry of Social Affairs, Veterans and Youth Rehabilitation | mosvy.gov.kh | — |
| Labor cambodian employee ratio | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Labor local employment quota percent | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Land lease registration fee percent | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Land revocation policy start date | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Late filing surcharge rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Lease duration years — sez operator terms | Not shown — check with the Sihanoukville SEZ operator / Council for the Development of Cambodia (CDC) | cdc.gov.kh | — |
| Lease enforceability threshold years | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Lease registration threshold years | Not shown — check with Ministry of Land Management, Urban Planning and Construction (MLMUPC) | mlmupc.gov.kh | — |
| Local workforce quota percent | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Madrid protocol base fee usd | Not shown — check with Department of Intellectual Property Rights, Ministry of Commerce | moc.gov.kh | — |
| Maff import permit fee usd | Not shown — check with General Directorate of Animal Health and Production, MAFF | maff.gov.kh | — |
| Maff import permit processing time | Not shown — check with Ministry of Agriculture, Forestry and Fisheries (MAFF) | maff.gov.kh | — |
| Marriage age requirement female | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Marriage age requirement male | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Marriage approval fee usd | Not shown — check with Ministry of Foreign Affairs and International Cooperation | mfaic.gov.kh | — |
| Marriage parental consent threshold female | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Marriage residency requirement | Not shown — check with Ministry of Interior (Cambodia) | interior.gov.kh | — |
| Marriage residency requirement days | Not shown — check with Ministry of Interior (Cambodia) | interior.gov.kh | — |
| Medical staff registration fee usd | Not shown — check with Ministry of Health | moh.gov.kh | — |
| Medication import duration limit | Not shown — check with Ministry of Health | moh.gov.kh | — |
| Mfn tariff rate range | Not shown — check with General Department of Customs and Excise of Cambodia | customs.gov.kh | — |
| Min nominal share capital usd | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Missing annual return fine usd | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Missing documents fine usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Mlvt processing time | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Mlvt registration fee usd | Not shown — check with the Ministry of Labour and Vocational Training | mlvt.gov.kh | — |
| Moc annual return deadline | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Moc annual return filing deadline | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Moc filing duration | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Moh license processing time | Not shown — check with Ministry of Health | moh.gov.kh | — |
| Municipal fnb license fee usd | Not shown — check with Ministry of Commerce | moc.gov.kh | — |
| Ngo min cambodian members | Not shown — check with Ministry of Interior | interior.gov.kh | — |
| Ngo mou renewal term | Not shown — check with Ministry of Foreign Affairs and International Cooperation | mfaic.gov.kh | — |
| Ngo registration processing time | Not shown — check with Ministry of Interior | interior.gov.kh | — |
| Ngo registration processing time — gdt tax registration | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Nssf applicable employee threshold | Not shown — check with National Social Security Fund (NSSF) | nssf.gov.kh | — |
| Nssf employee healthcare rate | Not shown — check with National Social Security Fund (NSSF) | nssf.gov.kh | — |
| Nssf employer health care rate | Not shown — check with National Social Security Fund (NSSF) | nssf.gov.kh | — |
| Online education license fee usd | Not shown — check with Ministry of Education, Youth and Sport (MoEYS) | moeys.gov.kh | — |
| Online gambling ban date | Not shown — check with Ministry of Economy and Finance (Commercial Gaming Management) | mef.gov.kh | — |
| Overstay category very long | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Overstay denial risk threshold days | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Overstay detention threshold days | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Overstay entry ban duration | Not shown — check with the General Department of Immigration | immigration.gov.kh | — |
| Overstay fine threshold days | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Overstay lawyer intervention threshold | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Overstay serious threshold days | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Overstay severe threshold | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Overstay severity long | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Overstay severity very long | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Passport blank pages required | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Patent government fee usd | Not shown — check with Ministry of Industry, Science, Technology and Innovation (MISTI) | misti.gov.kh | — |
| Patent tax medium annual usd | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Patent tax small annual usd | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Pct national phase deadline | Not shown — check with Ministry of Industry, Science, Technology and Innovation (MISTI) | misti.gov.kh | — |
| Pct national phase entry fee usd | Not shown — check with Department of Intellectual Property Rights, Ministry of Commerce | moc.gov.kh | — |
| Pet import permit fee usd | Not shown — check with General Directorate of Animal Health and Production, MAFF | maff.gov.kh | — |
| Pet import permit processing time | Not shown — check with Ministry of Agriculture, Forestry and Fisheries (MAFF) | maff.gov.kh | — |
| Pet quarantine max days | Not shown — check with Ministry of Agriculture, Forestry and Fisheries (MAFF) | maff.gov.kh | — |
| Pet relocation start deadline | Not shown — check with Ministry of Agriculture, Forestry and Fisheries (MAFF) | maff.gov.kh | — |
| Pharmaceutical license fee usd | Not shown — check with Ministry of Health | moh.gov.kh | — |
| Pharmacy license fee usd | Not shown — check with Ministry of Health | moh.gov.kh | — |
| Police clearance certificate validity | Not shown — check with Ministry of Interior | interior.gov.kh | — |
| Police detention limit hours | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Pretrial detention limit months | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Prison sentence fraud embezzlement years | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Probate duration court administered | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Probate duration notarial — court administered | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Probate duration typical | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Prosecutor detention extension hours | Not shown — check with Ministry of Interior (Cambodia) | interior.gov.kh | — |
| Pti small taxpayer rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Qip min capital threshold usd | Not shown — check with Council for the Development of Cambodia | cdc.gov.kh | — |
| Qip min investment usd | Not shown — check with Council for the Development of Cambodia | cdc.gov.kh | — |
| Rabies vaccination min days before travel | Not shown — check with the Ministry of Agriculture, Forestry and Fisheries (Department of Animal Health and Production) | maff.gov.kh | — |
| Radiology permit fee usd | Not shown — check with Ministry of Health | moh.gov.kh | — |
| Record retention period | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Renewable energy feed in tariff usd kwh | Not shown — check with Electricity Authority of Cambodia (EAC) | eac.gov.kh | — |
| Rental income tax max rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Rental tax rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Resort min investment usd | Not shown — check with Ministry of Tourism | mot.gov.kh | — |
| Retirement visa bank balance requirement usd | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Retirement visa deposit requirement usd | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Retirement visa financial threshold usd | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Retirement visa income requirement usd — philippines srrv | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Retirement visa monthly income usd | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Retirement visa pension income usd | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Retirement visa pension requirement usd | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| School training center approval fee usd | Not shown — check with Ministry of Education, Youth and Sport | moeys.gov.kh | — |
| Serviced apartment min investment usd | Not shown — check with Ministry of Tourism | mot.gov.kh | — |
| Severance notice duration max years | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Severance pay duration max | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Severance pay rate increase per year | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Severance pay threshold | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Sexual exploitation minors prison term | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Specific tax merchandise rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Speed limit expressway usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Speed limit residential usd | Not shown — check with Ministry of Public Works and Transport (Cambodia) | mpwt.gov.kh | — |
| Spouse visa processing time — marriage registration timeline | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Stamp duty fee usd | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Strike off threshold years | Not shown — check with Ministry of Commerce (Cambodia) | moc.gov.kh | — |
| Tax assessment window | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Tax evasion penalty rate | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Tax evasion surcharge rate | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Tax on profit qip post incentive rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Tax on profit qip priority sector rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Tax on profit special industry rate | Not shown — check with General Department of Taxation (GDT) | tax.gov.kh | — |
| Tax on profit special industry rate — quiz option | Not shown — check with General Department of Taxation (Ministry of Economy and Finance) | tax.gov.kh | — |
| Tax penalty deliberate evasion rate | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Tax penalty failure to file rate | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Tax residency days threshold | Not shown — check with General Department of Taxation (Ministry of Economy and Finance) | tax.gov.kh | — |
| Tax residency duration threshold | Not shown — check with General Department of Taxation (Ministry of Economy and Finance) | tax.gov.kh | — |
| Tax resident threshold days | Not shown — check with General Department of Taxation (Ministry of Economy and Finance) | tax.gov.kh | — |
| Termination notice period max | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Termination notice period min | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Testator min age | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Tour guide license individual fee usd | Not shown — check with Ministry of Tourism | tourism.gov.kh | — |
| Tour operator license fee usd | Not shown — check with Ministry of Tourism | tourism.gov.kh | — |
| Tourism business license tour operator fee usd | Not shown — check with Ministry of Tourism | tourism.gov.kh | — |
| Tourism business license travel agent fee usd | Not shown — check with Ministry of Tourism | tourism.gov.kh | — |
| Tourism levy rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Tourism operator cambodian workforce quota percent | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Tourism operator license processing time | Not shown — check with Ministry of Tourism | tourism.gov.kh | — |
| Tourism operator license processing time — nssf registration | Not shown — check with National Social Security Fund | nssf.gov.kh | — |
| Tourism operator security deposit usd | Not shown — check with Ministry of Tourism | tourism.gov.kh | — |
| Trademark civil litigation processing time | Not shown — check with Ministry of Justice | moj.gov.kh | — |
| Trademark customs recordal processing time | Not shown — check with General Department of Customs and Excise | customs.gov.kh | — |
| Trademark filing fee usd | Not shown — check with the Department of Intellectual Property Rights, Ministry of Commerce | moc.gov.kh | — |
| Trademark misti administrative complaint processing time | Not shown — check with Department of Intellectual Property Rights, Ministry of Commerce | moc.gov.kh | — |
| Trademark misti examination period | Not shown — check with Department of Intellectual Property Rights, Ministry of Commerce | moc.gov.kh | — |
| Trademark priority claim period | Not shown — check with Department of Intellectual Property Rights, Ministry of Commerce | moc.gov.kh | — |
| Traffic fine dui usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Traffic fine no license usd | Not shown — check with Ministry of Public Works and Transport (MPWT) | mpwt.gov.kh | — |
| Transfer pricing documentation deadline — moc annual return | Not shown — check with Ministry of Commerce (MoC) | moc.gov.kh | — |
| Transfer pricing documentation deadline — transfer pricing | Not shown — check with General Department of Taxation (GDT) | tax.gov.kh | — |
| Transfer pricing threshold usd | Not shown — check with General Department of Taxation (GDT) | tax.gov.kh | — |
| Transfer tax deadline | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Transfer tax payment deadline | Not shown — check with General Department of Taxation (Ministry of Economy and Finance) | tax.gov.kh | — |
| Trust beneficial ownership control percent | Not shown — check with Ministry of Economy and Finance (Trust Regulator, NBFSA) | mef.gov.kh | — |
| Trust economic control percent | Not shown — check with Ministry of Economy and Finance (Trust Regulator, NBFSA) | mef.gov.kh | — |
| Trust foreign ownership limit percent | Not shown — check with Ministry of Economy and Finance (Trust Regulator, NBFSA) | mef.gov.kh | — |
| Undeclared revenue additional tax rate percent | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Underpayment penalty rate percent | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Vat mandatory registration threshold khr | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Vat mandatory registration threshold usd | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Vat mandatory turnover threshold usd | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Vat registration failure penalty usd | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Vat registration revenue threshold usd | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Vat residential rate | Not shown — check with General Department of Taxation (Ministry of Economy and Finance) | tax.gov.kh | — |
| Vat status books | Not shown — check with General Department of Taxation | tax.gov.kh | — |
| Vehicle import duty rate | Not shown — check with the General Department of Customs and Excise | customs.gov.kh | — |
| Vehicle registration tax rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Visa expiry cutoff time | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Visa fee usd — temples count | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Visa processing time | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
| Visa processing time embassy | Not shown — check with Ministry of Foreign Affairs and International Cooperation | mfaic.gov.kh | — |
| Visa renewal lead time | Not shown — check with General Department of Immigration | immigration.gov.kh | — |
| Wildlife violation fine range usd | Not shown — check with Ministry of Environment | moe.gov.kh | — |
| Withholding tax local rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Withholding tax nonresident rate — late filing penalty | Not shown — check with General Department of Taxation (Ministry of Economy and Finance) | tax.gov.kh | — |
| Withholding tax services nonresident rate | Not shown — check with General Department of Taxation (GDT), Ministry of Economy and Finance | tax.gov.kh | — |
| Work permit age limit | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Work permit application processing time | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Work permit processing time | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Work permit submission processing time | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Work permit total processing time | Not shown — check with Ministry of Labour and Vocational Training (MLVT) | mlvt.gov.kh | — |
| Work permit validity duration — eg extension duration | Not shown — check with General Department of Immigration (Cambodia) | immigration.gov.kh | — |
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