1. Tax on Property
Definition: Property tax is a tax collected for property value in excess of 100…
2. Public Lighting Tax
The Public Lighting Tax is an indirect tax with the rate of 3% to…
3. Tax on Means on Transportation
This tax shall be imposed on all vehicles and means of transportation. The tax…
4. Accommodation Tax
The Accommodation Tax is an indirect tax with the rate of 2% to be…
5. Unused Land Tax
The Unused Land Tax is levied on a non-constructed land and the abandon constructed…
6. Registration Tax
Registration Tax is levied at a rate of 4% on transfer of ownership of…
7. Patent Tax
Patent Tax is applied on the total annual turnover to be paid from 01…
8. Tax on Property Rental
1. Tax on Property Rental is set by rental received as follows: Buildings built…
9. Specific Tax on Certain Merchandises and Services
A special tax on certain merchandises and services is imposed on a number of…
10. Value Added Tax
Value Added Tax The self-assessment regime taxpayers who are making taxable supplies are obliged…
11. Tax on Income
Income tax is imposed on resident taxpayer for income from Cambodian sources and from…
12. Withholding Tax
The withholding tax is determined as follows: Any resident taxpayer carrying on business and…
13. Minimum Tax
The Minimum Tax is a separate and distinct tax from the Tax on Income.…
14. Prepayment of Income Tax
An enterprise liable to the tax on income according to the real regime system…
15. Tax on Salary
The tax on salary is a monthly tax imposed on salary that has been…
16. Stamp Tax
Stamp Tax levied on legal documents and signboards in accordance with legal provision in…