Cambodia Withholding Tax (WHT) Calculator
Compute statutory Cambodian Withholding Tax (WHT) for resident services (15%), property rental (10%), bank interest (4%-6%), and cross-border overseas remittances (14% or 10% DTA) with automated contractual gross-up modeling.
โ๏ธ Transaction Nature & Calculation Mode
Classified per Articles 25โ33 of the 2023 Law on Taxation.
Gross-Up solves for invoice gross when vendor requires net.
GDT official tax filing rate.
๐ Tax Remittance Voucher
15% WHT๐๏ธ Cambodian Statutory Withholding Tax Schedule
| Payment Nature | Payee Status | Standard Rate | Statutory Basis |
|---|---|---|---|
| Performance of Services | Resident Individual (Non-Registered) | 15% | Article 26, 2023 Law on Taxation |
| Royalties & Intangible Property | Resident Individual | 15% | Article 27, 2023 Law on Taxation |
| Rental of Movable / Real Property | Resident Individual / Non-Registered | 10% | Article 28, 2023 Law on Taxation |
| Fixed-Term Bank Deposit Interest | Resident Individual | 6% (4% for savings) | Paid by domestic financial institutions |
| Non-Resident Outbound Remittances | Non-Resident Legal / Natural Person | 14% (10% with DTA) | Article 33 (Dividends, Interest, Royalties, Tech Fees) |
โ Frequently Asked Questions: Cambodian Withholding Tax
Does WHT apply to transactions between two registered Cambodian enterprises? โผ
No. When an enterprise registered under the self-assessment regime purchases goods or services from another registered Cambodian enterprise providing a valid VAT tax invoice, no withholding tax is deducted. WHT on domestic services strictly targets payments made to non-registered individuals or freelancers.
Which countries have Double Tax Agreements (DTAs) with Cambodia? โผ
Cambodia has enforceable DTAs with Singapore, China, Hong Kong, Thailand, Vietnam, Indonesia, Malaysia, South Korea, Brunei, and Macau. Under these treaties, standard 14% withholding taxes on dividends, interest, and royalties can be reduced to 10%, subject to obtaining formal DTA relief approval from the GDT.
Can an employer treat employee salary service subject to 15% WHT? โผ
No. Employment relationships are subject to progressive Tax on Salary (TOS) ranging from 0% to 20%, along with NSSF contributions. Reclassifying regular employees service providers subject to 15% WHT is considered tax avoidance and incurs heavy penalties upon GDT tax audit.
Is the grossed-up WHT tax deductible for corporate TOI? โผ
Under Cambodian tax practice, if a contract explicitly stipulates that payments are 'net of taxes' and the payer absorbs the withholding tax, the grossed-up contractual expenditure can be deducted for corporate Tax on Income (TOI), provided proper withholding returns and supporting contracts are retained.
What happens if an enterprise fails to withhold WHT? โผ
If an enterprise fails to withhold and remit WHT, the payer becomes personally liable to pay the full tax amount plus late payment interest (1.5% per month) and penalties ranging from 10% to 40%. Additionally, the underlying expense may be disallowed tax deduction for Corporate TOI.
๐ 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.