Asia-Pacific
Currency
KHR
Corporate Tax
20%
Personal Income Tax
20%
VAT / GST
10%
Standard 20%; 0% for QIP (qualified investment project) holidays.
Top rate 20% above KHR 1.25m/month; 0-20% scale.
Standard 10%; 0% exports.
Dividends
14%
Interest
14%
Royalties
14%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
NSSF ~7% (employer 4% + employee 3%, capped).
Capital Gains Tax
20% companies; 0% on certain
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax 0.1% (unused land)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
QIP holiday up to 9 years. 1% monthly prepayment of turnover (TOE). SEZ regime.
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