Cambodia

100% foreign ownership and a single online registration portal, with a new mandatory company-secretary rule.

Last checked: Oct 2026 · Sources listed below

01 · What we can do here

What we can do here

Account help (opening soon)

Paid business-account opening help: account selection, draft application answers and a document checklist. You submit, complete your own ID and selfie checks, and sign.

Tax filings: a GDT-licensed tax agent (using an unlicensed agent exposes the taxpayer to fines).
Incorporation and the mandatory company secretary: a qualified Cambodian provider.

02 · Incorporation basics

A single online portal registers the company with the Commerce Ministry (MOC), the tax department (GDT) and the Labour Ministry together, in about 8 working days.
A private limited company may have a single shareholder. At least one director, with no residence requirement.
A qualified company secretary is mandatory under MOC Prakas 117 (Dec 2025).
A permanent registered office in Cambodia is required; a lease or ownership document is commonly requested.
No meaningful statutory minimum capital; sector licenses may require more.
MOC fee about KHR 1.68 million. VAT registration is compulsory for companies regardless of turnover.
Qualified Investment Project (QIP) incentives are optional through the CDC.

03 · Foreign ownership

Foreigners may generally own 100% of a Cambodian company, outside a short list of restricted activities and sector licensing.
Only Cambodian persons and companies at least 51% Cambodian-owned may own land. Foreigners can use long leases (up to 50 years, renewable) and may own condominium units above the ground floor.

04 · Banking and fintech

The Law on Foreign Exchange allows free foreign-exchange transactions through licensed banks, with no restrictions on remitting profits, capital or loan repayments abroad. Large transfers are reportable.
US dollars and riel are both widely used.
Banks ask for the MOC certificate, memorandum and articles, shareholder and director IDs and beneficial-owner information. An authorized director often attends in person.

05 · Annual filings

Monthly tax return (prepayment, VAT, withholding, salary tax) by the 25th of the following month.
Annual tax on income return by March 31.
Annual declaration to the Commerce Ministry within 3 months after each registration anniversary, plus a 15-day grace period.
Audit is required for QIPs and for companies meeting 2 of 3 size thresholds.

06 · Tax basics

Published rates only. Not tax advice.

Tax on income: 20% for companies (0% for QIPs during exemption periods).
Prepayment of 1% of monthly turnover, credited against annual tax. A 1% minimum tax applies to taxpayers without proper accounting records.
VAT: 10% (0% for exports).
Withholding on payments to non-residents: 14% on interest, royalties, services and dividends; 14% on branch profit remittances.

07 · Disclosure rules

No statute was found requiring the company name or registration number on websites, emails or letters.
Tax invoices must carry the seller's and buyer's tax IDs. Names using 'HOLDING' or 'GROUP' need MOC approval.

08 · Sources

General information only, not legal or tax advice. Rules change; check the official source before acting.