Corporate Income Tax Services




 St 284, Olympic, Boeng Kengkorng.

089 888 478/ 093 888 797

Corporate Income Tax (CIT)

Tax Rate

  • Standard rate:  20%
  • Oil and gas, and certain mineral exploitation activities:  30%
  • General risk (non-life) insurance activities: 5% (on gross premium income)
  • Resident individuals:  0% to 20%
  • Tax exemption (tax holiday):   0%
gettyimages 1182777182

Resident taxpayers are subject to tax on worldwide income / profits while nonresidents are taxed on Cambodian sourced income / profits only. Residents earning foreign sourced profits and income can receive credits for foreign taxes paid. Capital Gains Tax: Cambodia does not have a separate capital gains tax. Any gain on the sale of fixed assets and investment is subject to Tax on Profit.

Prepayment Tax

A Prepayment of Tax on Profit equal to 1% of monthly turnover inclusive of all taxes except VAT, is required to be paid on a monthly basis by the 15th day of the succeeding month.

The Prepayment can be offset against the annual Tax on Profit liability and the Minimum Tax.

Where a taxpayer has a Tax on Profit exemption, the taxpayer is also exempted from the Prepayment obligations. However, a nil monthly return will need to be lodged.

Where a taxpayer is not subject to Minimum Tax, a monthly Prepayment of Tax on Profit must still be made. However, unutilized Prepayments from a prior year can be used to offset the current amount due and no physical payment may be required.

Dividend Distribution

Distributions of dividends are subject to Additional Tax on Profit on Dividend Distribution (Additional Tax on Profit) as follows:

If the dividend is already subject to Corporate Income Tax rate: 




ATDD rate

20% or 30%



Interim dividends that have not been subject to CIT are subject to ATDD at a standard rate of 20% or 30%.

Dividend Distribution

The deadline for declaring Corporate Income Tax is March 31 of the succeeding year. At LBC, we have professional staff who will offer you high level of consultation on this matter. See our special promotion for TOI every year starting from 1st October to 31st December every year.  


Monthly Tax Return Service 1

Monthly Tax Return Service

Our fees are reasonable. Save your time and money. Use our service ...
Tax Resubmission Review

Tax Resubmission/Review

If errors of past work found, don't wait, resubmit the work right now...