Accommodation Tax




 St 284, Olympic, Boeng Kengkorng.

089 888 478/ 093 888 797

Accommodation Tax (ACCT)

Accommodation Tax is a monthly tax that is imposed on the supply of accommodation services at a rate of 2% of the taxable value inclusive of all taxes except ACCT and VAT.

Tax Rate
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other services instead

Calue added tax 2

Withholding Tax

Withholding tax is imposed on the income of the recipient of the payment, while a payer is obligated to withhold and remit it to the tax authority.
adding fringe benefits

Tax on Salary and Fringe Benefits

A Cambodian resident taxpayer’s worldwide salary (Cambodian and Foreign sources) will be subject to Cambodian Tax on Salary.