Cambodia-Withholding Tax

The general withholding tax shall be determined as follows:

• Any resident taxpayer carrying on business and who makes any payment in cash or in kind to a resident paxpayer shall withhold, and pay a tax, an amount according to the below mentioned rates which are applied to the amount paid before withholding the tax:
  • The rate of 15 percent on:
    • Income received by a physical person from the performance of services including management, consulting, and similar services;
    • Royalties for intangibles and interest in minerals, and interest paid by a resident taxpayer carrying on business other than domestic banks and saving institutions to a resident taxpayer
  • The rate of 10 percent on the income from rental of movable and immovable
  • The rate of 6 percent on interest paid by a domestic bank or saving institutions to a resident taxpayer having a fixed term deposit account
  • The rate of 4 percent on interest paid by a domestic bank or saving institutions to a resident taxpayer having non-fixed term saving account
• The withholding in this article shall not apply to interest paid to a domestic bank or saving institution and to the payment of tax exempt income as stated in article 9(New) of this Law.

- Any resident taxpayer carrying on business and who makes any of the following payments to a non-resident taxpayer shall withhold, and pay as tax, an amount equal to 14 percent of the amount paid:

• interest,
• royalties, rent, and other income connected with the use of property;
• compensation for management or technical services that shall be determined by Prakas of the MEF;
• dividends.