Corporate income tax (CIT) (also known as tax on income) is the tax imposed on income that a company has earned, and the rates differ based on business activities, type of taxpayers, and residency.

The standard rate of corporate income tax (CIT), previously known as tax on profit, for companies and PEs who are classified as medium and large taxpayers is 20%.

Corporate tax rate

For companies and permanent establishments who are classified as small taxpayers, the CIT rates are progressive rates from 0% to 20%.

Deadline for payment and submission of CIT 

Notification No. 1861 GDT dated 28 January 2021 announces the establishment of e-filing system for income tax returns. The annual tax return must be filed within three months after the tax year-end or  (or three months after the year-end for those taxpayers that are not on a calendar year).

The corporate income tax or minimum tax liability can be reduced by prepayment of corporate income tax paid during the year.

We can help in the preparation of the annual CIT return.

Tax Service is led by our management who  graduated ACCA, CPA, CMA, diploma in Cambodia Tax. They have many years of experience about Cambodia Tax.