Cambodia Corporate Tax on Income (TOI) Calculator
Compute annual Cambodian Corporate Tax on Income (TOI), 1% Minimum Tax liability, monthly 1% PPT deductions, and QIP investment incentives under General Department of Taxation regulations.
⚙️ Enterprise Financials & Classification
Article 20 of 2023 Law on Taxation & Law on Investment.
Turnover excluding VAT.
COGS, wages, depreciation, rent.
GDT Prakas on Minimum Tax exemption.
Official GDT benchmark rate.
📊 Tax Assessment Summary
Annual TOI🏛️ Cambodian Corporate Taxation Framework (2023 Law on Taxation)
| Entity Category | TOI Statutory Rate | Minimum Tax Rule | Key Characteristics & Incentives |
|---|---|---|---|
| General Commercial Corporation | 20% on Taxable Profit | 1% of turnover unless audited | Standard rate applicable to manufacturing, services, trade |
| CDC Qualified Investment Project (QIP) | 0% (3 to 9 Years Holiday) | Exempt during holiday | Under 2021 Law on Investment, followed by phased graduated rates |
| Oil, Gas & Mineral Extraction | 30% on Taxable Profit | Subject to standard rules | Natural resource concessions under Ministry of Mines & Energy |
| Insurance Enterprises | 5% of Gross Premiums | Replaced by gross premium tax | Applies to general insurance underwriting risk in Cambodia |
❓ Frequently Asked Questions: Cambodian Corporate Taxation
How is taxable profit calculated under Cambodian tax law? ▼
Taxable profit is calculated revenue from all commercial activities minus allowable deductible operating expenses incurred directly to produce business income, including depreciation, employee wages, rent, interest (subject to thin capitalization limits), and cost of goods sold. Non-deductible items such, excessive entertainment expenses, and unsupported invoices must be added back.
What are the criteria for exemption from the 1% Minimum Tax? ▼
To be exempted from the 1% Minimum Tax, an enterprise must maintain an independent audit report from an external auditor registered with the Accounting and Auditing Regulator (ACAR), maintain proper accounting records following Cambodian International Financial Reporting Standards (CIFRS), and not have received adverse audit qualifications from the GDT.
How are tax loss carry-forwards treated in Cambodia? ▼
Under Cambodian tax law, net operating losses may be carried forward to offset future taxable profits for up to 5 consecutive years. However, the loss carry-forward is forfeited if there is a change in company ownership exceeding 50%, a change in business activity, or failure to submit timely tax returns.
What are the taxpayer classifications under the self-assessment regime? ▼
Cambodian taxpayers are classified into three tiers: Small (turnover between 250M and 1B KHR in agriculture/services, or up to 1.6B KHR in trade), Medium (turnover 1B to 4B KHR in services or up to 6B KHR in trade), and Large (turnover exceeding 4B KHR in services or 6B KHR in trade, or registered/multinational subsidiary).
How is monthly 1% Prepayment of Tax on Income (PPT) reconciled? ▼
Every month, enterprises pay 1% of turnover. At fiscal year-end, the sum of all monthly PPT paid is credited against the final annual TOI liability. If annual TOI exceeds total PPT paid, the enterprise settles the balance. If PPT exceeds TOI, the excess is carried forward tax credit against future PPT and TOI.
📊 Royal Government of Cambodia GDT & NSSF Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (KHR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 KHR |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & ASEAN & Kingdom of Cambodia Fiscal Policy Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.