Accommodation Tax
Address
Phone
St 284, Olympic, Boeng Kengkorng.
lbcsaleinfo@gmail.com
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
other services instead
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.
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.
