Retained
- Statutory Tax Rate20
- Surtax Based on Taxable Income0
- Surtax Based on Statutory Tax0
- Surtax Deductible from Taxable Income0
- Statutory Tax Deductable0
- Effective Tax Rate20
Statutory Tax Rate
The standard corporate tax rate for companies and PEs classified as medium and large taxpayers is 20%.
Capital Gains
- Statutory Tax Rate20
- Surtax Based on Taxable Income0
- Surtax Based on Statutory Tax0
- Surtax Deductible from Taxable Income0
- Statutory Tax Deductable0
- Effective Tax Rate20
Statutory Tax Rate
Effective 1 January 2022, capital gains tax is introduced on capital gains derived by non-resident companies from the sale or transfer of specified taxable assets (including shares issued by private companies) in Cambodia at the rate of 20%. Capital gains derived by resident companies continue to be subject to corporate income tax.