Capital City
Phnom Penh

Official Language (s)

Language required for filings
Khmer Script


15.46 Million (2014)

$54.035 billion

Corporate tax rate

Foreign exchange controls

Real GDP growth is estimated at 7% in 2014. It is projecting for a stable growth of real GDP at 7% in 2015.Nominal GDP at current value has been steadily grown with 61,414 billion Riels in 2013 (approximately US$15.35 billion) and 67,643 billion Riels in 2014 (approximately US$16.91 billion) and is projected to be 74,444 billion Riel in 2015 (approximately US$ 18.61 billion).

In 2015, the primary industry occupies 26.18% of the total economy, while the agriculture is contributing at 29% and service sector has reached 39.43%. Major agricultural products are rice, rubber, maize, cassava, etc. The secondary industry and tertiary industry respectively account for 22% and 38% of the total economy. The major industry of the manufacturing sector is apparel products, which are directed to exports. Among the tertiary industry, the tourism-related industries are important to the Cambodian economy.

The trade balance of Cambodia keeps a continuous deficit. Both exports and imports have been expanding as a result of economic growth. As of July 31st, 2015, the exporting value is about US$ 5.35 billion which seen as an increasing of more than 20.5% in comparison within the same period of 2014, while the importing value is reaching a record of US$ 6.70 billion marking an increase of 17.2% comparing to 2014 within the same period.

The major destination countries of exports are USA, Hong Kong, China, EU, Canada, and Vietnam. The major importing countries are Hong Kong, China, Taiwan, Thailand, and Vietnam.

The primary export product is apparel, which accounted for more than 80% of the total exports. The major import products are textiles, petroleum product, and vehicles. Cambodia significantly depends on the imports for industrial input products and daily commodities.

Business in Cambodia

Business in Cambodia
The ministry in charge of incorporating companies and business registration is the Ministry of Commerce.
1.1 Types of Business

There are several types of businesses in Cambodia:

  • Private Limited Company
  • General Partnership
  • Limited Partnership
  • Representative Office
  • Branch
  • Subsidiary

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1.0 Employment

Business in Cambodia
The relationship between employers and employees in Cambodia is regulated by the Ministry of Labour & Vocational Training.
1.1 Types of Employment

There are several types of employment that is recognized :

  • Fixed duration: contract covers up to two years of continuous employment, including any extensions.
  • Unspecified duration: offers more security as the employer is required to provide a reason for the termination of the contract

1.2 Mininum Wage

None. 560826 Riel for garment & shoe industry

1.3 Annual Leave

The minimum number of annual leaves in Cambodia is 18 days.

1.4 National Social Security Fund

The scheme is financed by employer contributions and state subsidies. All companies with more than eight employees are required to register with the NSSF. The rate of employer contribution to the EII is set at 0.5 percent of each employee’s monthly pre-tax wage. The remaining 0.3% is paid by the government.

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2.0 Taxation
Business in Cambodia

The General Department of Taxation is to achieve the compliance with the laws and regulations on taxation in Cambodia.

2.1 Corporate Tax

The Corporate Tax Rate in Cambodia stands at 20 percent.

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2.2 VAT

The rates of VAT are as follows:

  • 0% This rate applies only to goods exported from the Kingdom of Cambodia and services consumed outside Cambodia. Exports are defined as including international transportation of passengers and goods.
  • 10% This standard rate applies to all supplies other than exports and non-taxable supplies.

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