Cambodia - Other taxes and levies | KPMG | GLOBAL

Cambodia - Other taxes and levies

Cambodia - Other taxes and levies

Taxation of international executives


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Social security tax

Are there security/social insurance taxes in Cambodia? If so, what are the rates for employers and employees?

Employer and employee

The employer shall pay a contribution at 0.8 percent rate of the average monthly wage of the employees.

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Cambodia?


Real estate tax

Are there real estate taxes in Cambodia?

Real Estate Tax, known as Tax on Immovable Properties (TIP), will be collected every year at the rate of 0.1 percent on the value of the immovable property that is over KHR100,000,000 (approximately USD25,000). Further, the tax calculation base is the market value, to be assessed by the Ministry of Economy and Finance, less KHR100,000,000 (approximately USD25,000). The deadlinef or paying the TIP is 30 September each year.

Certain immovable properties are exempted from paying the TIP such as:

  • property for agricultural
  • property owned by the Royal Government or Government Institutions
  • property that is in use for religious or charitable causes and no part of the property or earnings are used for any private interest
  • property owned by a diplomatic or consular mission, international organizations, and agencies of technical cooperation of other governments
  • peroperty which is infrastructure that includes: roads, bridges, systems for procuring fresh water or electricity, airports, ports, railway stations house, buildings, and other constructions on agricultural land and in permanent use for agricultural activities
  • property that has been severely damaged by natural disaster
  • houses, buildings and buildings under construction that are less than 80 percent complete and not in use
  • property located in the Special Economic Zone and in use for production activities.

Sales/VAT tax

Are there sales and/or value-added taxes in Cambodia?

Yes. The standard value-added tax at 10 percent is applicable for taxable supplies made in Cambodia.

Unemployment tax

Are there unemployment taxes in Cambodia? 


Other taxes

Are there additional taxes in Cambodia that may be relevant ot the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

Fringe benefits tax

The total value of fringe benefits provided to the employee is taxable to the employer at the rate of 20 percent. The taxable value of fringe benefits is the fair market value inclusive of all taxes.

Fringe benefits include:

  • private use of motor vehicle
  • meals and accomodation
  • payment of rent or the provision of rent-free housing
  • electricity, water, and telephone
  • domestic servants
  • loans with concessional interest rates
  • non-employment related educational expenses, including children's education
  • amount of payment for pension fund which is over 10 percent of monthly salary exclusive employee's fringe benefits
  • life or health insurance, where the same insurances that are not available to every employee, irrespective of position
  • payment for expenses for entertainment and leisure that are not directly related to employment. (In the case of entertainment expenses, it should be noted that in addition to the fringe benefit tax liability, the employer would not receive a deduction for the expenditure).

© 2018 KPMG Cambodia Ltd, the Cambodian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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