# Vichea — Cambodia Business Knowledge Base

> Full markdown corpus of Vichea's Cambodia tax, payroll, investment, currency, holiday, and immigration guides.
> Generated for ingestion by AI assistants (ChatGPT, Claude, Perplexity, Gemini, Bing Copilot).
> Last updated: 2026-04-25
> Canonical site: https://vichea.app
> License: data sourced from official Cambodian government publications (GDT, NSSF, CDC, MoLVT, NBC) and Andersen Cambodia Tax Booklet. Always verify against the current prakas before acting.

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## Cambodia Tax Rates (CIT, PIT, VAT, WHT)

URL: https://vichea.app/guide/taxes

### Corporate Income Tax (Tax on Income)
| Category | Rate | Notes |
| --- | --- | --- |
| Standard | 20% | Most enterprises |
| Oil & Gas / Natural Resources | 30% | Extraction activities |
| Insurance | 5% | Gross premiums |
| QIP Enterprises | 0% | During tax holiday (3–9 years) |

### Personal Income Tax — Monthly Brackets (KHR)
| Bracket | Rate |
| --- | --- |
| Up to 1,500,000 KHR | 0% |
| 1,500,001 – 2,000,000 KHR | 5% |
| 2,000,001 – 8,500,000 KHR | 10% |
| 8,500,001 – 12,500,000 KHR | 15% |
| Above 12,500,000 KHR | 20% |

Monthly deductions: 150,000 KHR per child (max 4), 150,000 KHR for non-working spouse.

### Value Added Tax
- Standard rate: 10%
- Exports: zero-rated
- Filing: monthly, due by the 20th of the following month

### Withholding Tax — Resident Payments
| Payment Type | Rate |
| --- | --- |
| Services (management, consulting) | 15% |
| Royalties | 15% |
| Interest | 15% |
| Rental (movable/immovable) | 10% |
| Non-resident services | 14% |

### Withholding Tax — Non-Resident
- Standard rate: 14% on services, royalties, interest, rent, dividends
- May be reduced by applicable Double Tax Agreement

### Patent Tax / Turnover Tax (Small Taxpayers)
- Rate: 1% of monthly turnover

### Specific Tax on Certain Merchandise & Services
| Item | Rate |
| --- | --- |
| Cigarettes | 20% |
| Alcoholic beverages | 35% |
| Beer | 30% |
| Telecommunication services | 3% |
| Passenger vehicles | 10 – 45% |
| Petroleum products | 4.35 – 33% |

### Taxpayer Classification
| Type | Criteria | Filing |
| --- | --- | --- |
| Self-Assessment (SA) | Annual turnover > 250M KHR | Monthly + annual |
| Estimated (ES) | Annual turnover 60M–250M KHR | Monthly + annual |
| Small Taxpayer | Annual turnover < 60M KHR | Quarterly |

Sources: GDT (tax.gov.kh), Andersen Cambodia Tax Booklet, Law on Taxation.

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## Cambodia Salaries & NSSF Contributions

URL: https://vichea.app/guide/salaries

### NSSF Contribution Rates (% of insurable wage)
| Branch | Employee | Employer | Combined |
| --- | --- | --- | --- |
| Occupational Risk (Accident) | 0% | 0.8% | 0.8% |
| Health Care | 1.3% | 1.3% | 2.6% |
| Pension | 2% | 2% | 4% |
| Total | 3.3% | 4.1% | 7.4% |

### NSSF Insurable Wage Caps
- Wage floor: 200,000 KHR/month (minimum contribution base)
- Wage ceiling: 1,200,000 KHR/month (maximum contribution base)
- Wages outside this range are clamped to the floor or ceiling.

### Personal Income Tax — see /guide/taxes for monthly brackets

### Filing
- Monthly NSSF declaration and salary tax filing due by the 20th of the following month
- Employer must register with NSSF before hiring first employee

Sources: NSSF (nssf.gov.kh), Sub-Decree 32 ANK.BK, GDT.

---

## Cambodia Tax Exemptions & QIP Incentives

URL: https://vichea.app/guide/exemptions

### Qualified Investment Project (QIP) Tax Holiday
- Duration: 3–9 years of full Tax on Income exemption
- Approved by the Council for the Development of Cambodia (CDC) or sub-committee

### Post-Exemption Phase-In
| Year | Effective CIT Rate |
| --- | --- |
| Year 1 post-exemption | 25% of standard CIT |
| Year 2 post-exemption | 50% of standard CIT |
| Year 3 post-exemption | 75% of standard CIT |
| Year 4+ post-exemption | Full standard CIT (20%) |

### Special Deductions for QIP Enterprises
| Type | Benefit |
| --- | --- |
| Accelerated depreciation | 40% special allowance in first year |
| Training expenses | 200% deduction for employee training |
| R&D / welfare | 150% deduction for R&D and worker welfare |

### Investment Approval Thresholds
| Investment Level | Threshold | Approval Authority |
| --- | --- | --- |
| Provincial / Municipal | < $5M | Provincial / Municipal Investment Sub-Committee |
| Council for the Development of Cambodia | >= $5M | CDC (Council for the Development of Cambodia) |

Sources: Law on Investment 2021, Sub-Decree 139 ANKR.BK, CDC (cdc.gov.kh).

---

## Cambodia Currency & Exchange Rates

URL: https://vichea.app/guide/currency

### Dual Currency System
Cambodia operates a de facto dual-currency economy: the Khmer Riel (KHR) is the official legal tender, but the US Dollar (USD) is widely used in business, real estate, large transactions, and government tax filings.

### Official Exchange Rates Used in Business
- GDT (tax filing): ~4,023 KHR per USD (monthly published rate)
- NSSF (payroll declarations): ~4,016 KHR per USD (separate published rate)
- NBC daily rate (banking, customs): published daily by the National Bank of Cambodia

### Practical Guidance
- Use the GDT rate for monthly tax filings (VAT, withholding tax, salary tax, profit tax prepayment)
- Use the NSSF rate for monthly NSSF declarations
- Use the NBC daily rate for banking, accounting conversions, and customs duties
- Vichea publishes live rates from official sources

Sources: National Bank of Cambodia (nbc.gov.kh), GDT, NSSF.

---

## Cambodia Public Holidays 2026

URL: https://vichea.app/guide/holidays

Cambodia observes 22 paid public holiday days in 2026, declared annually by Prakas of the Ministry of Labour and Vocational Training (MoLVT).

### Holiday Calendar
| Date | Holiday | Days |
| --- | --- | --- |
| 01 Jan | International New Year Day | 1 |
| 07 Jan | Victory Day over Genocide | 1 |
| 08 Mar | International Women's Day | 1 |
| 14–16 Apr | Khmer New Year | 3 |
| 01 May | International Labor Day / Visak Bochea | 1 |
| 05 May | Royal Plowing Ceremony | 1 |
| 14 May | King Sihamoni's Birthday | 1 |
| 18 Jun | Queen Monineath's Birthday | 1 |
| 24 Sep | Constitutional Day | 1 |
| 10–12 Oct | Pchum Ben Festival | 3 |
| 15 Oct | Late King Father Remembrance | 1 |
| 29 Oct | Coronation Day of King Sihamoni | 1 |
| 09 Nov | National Independence Day | 1 |
| 23–25 Nov | Water Festival | 3 |
| 29 Dec | Peace Day | 1 |

### Employer Obligations (Prakas 216/25)
- All employees are entitled to paid leave on declared public holidays.
- Employees required to work on a public holiday must receive overtime pay (typically 200% of the regular rate) plus a substitute day off.
- If a public holiday falls on a Sunday, the following Monday is observed as a day off in lieu.

Sources: Prakas No. 216/25 MoLVT, Cambodia Labour Law.

---

## Cambodia Visas & Work Permits

URL: https://vichea.app/guide/visas

### Visa Types on Arrival
| Type | Fee | Stay | Entry | Extendable |
| --- | --- | --- | --- | --- |
| Tourist (T) | $30 | 30 days | Single | One 30-day extension (~$45) |
| Ordinary (E) | $35 | 30 days | Single | Yes — 1, 3, 6, or 12 months |

### Ordinary (E-class) Visa Extension Categories
| Code | Name | Duration | Renewable | Requirements |
| --- | --- | --- | --- | --- |
| EB | Business / Employment | 1, 3, 6, 12 months | Yes, indefinitely | Valid work permit, employment contract or business registration |
| EG | General / Seeking Employment | 1, 3, 6 months | No (one-time only) | Initial E-class visa |
| ER | Retirement | 1, 3, 6, 12 months | Yes, indefinitely | Age 55+, proof of pension/income, no employment |
| ES | Student | 1, 3, 6, 12 months | Yes, indefinitely | Enrollment letter, fee receipts, proof of funds |
| EP | Dependents | 1, 3 months | No (convertible to EB) | Family of EB holder |

### Extension Cost Reference (USD)
| Duration | Government Fee | Agent Fee |
| --- | --- | --- |
| 1 month | ~$35 | $45–55 |
| 3 months | ~$70 | $80–100 |
| 6 months | ~$130 | $150–170 |
| 12 months | ~$250–300 | $270–330 |

### ASEAN Visa Exemptions
| Country | Visa-Free Stay |
| --- | --- |
| Indonesia, Laos, Malaysia, Philippines, Singapore, Vietnam | 30 days |
| Brunei, Myanmar | 14 days |
| Thailand | 7 days (reduced 2025) |

### Work Permit Penalties (2026 enforcement)
| Violation | Penalty |
| --- | --- |
| Employer hiring without work permit | ~$3,150 fine + imprisonment |
| Self-employed foreigner without permit | ~$12,600 fine + deportation |
| Visa overstay | $10/day |

Foreign workers must hold a valid work permit issued by the Ministry of Labour and Vocational Training and registered through the FWCMS (Foreign Workers Centralised Management System) portal.

Sources: General Department of Immigration (immigration.gov.kh), Ministry of Labour and Vocational Training (mlvt.gov.kh), FWCMS.