Market guide · Cambodia
Business Incorporation & Corporate Services in Cambodia
Emerhub offers a full range of services, from company formation to taxes and compliance, to foreign companies entering the Cambodian market.
- 100% foreign ownership in most sectors
- Your mandatory resident company secretary, covered
- Registration, tax, payroll, and annual filings, handled by Emerhub
100%
Foreign ownership
20%
Corporate income tax
10%
VAT
~1 wk
Typical time to register
Our services
Everything you need in Cambodia
Emerhub handles the setup and the ongoing corporate, tax, and compliance work.
Company registration
Register a private limited company with the Ministry of Commerce, with 100% foreign ownership.
Corporate secretarial
Your resident company secretary, statutory records, and Ministry of Commerce filings.
Accounting & tax
Monthly bookkeeping, tax registration, and the annual tax on income return.
Payroll
Salary tax withholding, NSSF contributions, and payslips, run monthly.
Annual compliance
The full filing calendar across the commerce, tax, and accounting authorities.
Importer of record
Import into Cambodia without setting up your own entity first.
Food & drug (DDF)
Register food, drugs, cosmetics, and devices with the Department of Drugs and Food.
Employer of record
Hire and pay staff in Cambodia before you own a local company.
Why Cambodia
Why foreign investors choose Cambodia
An open, low-cost ASEAN market with a fast, simple setup.
100% foreign ownership
Own your company outright in most sectors, with no local partner and no nominee.
Fast, low-cost setup
Registration through one Ministry of Commerce platform, usually within a week, with low nominal capital.
ASEAN and trade access
A member of ASEAN, with trade agreements reaching China, Korea, and the wider region.
Simple, flat tax
A flat 20% corporate income tax for most companies, and free repatriation of profit.
A growing, dollarized economy
Steady growth and widespread use of the US dollar make planning and banking straightforward.
Room to test first
An importer of record or employer of record lets you trade or hire before you commit to an entity.
Legal entities
Types of company in Cambodia
Four common structures for foreign investors, all registered with the Ministry of Commerce.
| Entity | Ownership | Best for |
|---|---|---|
| Private limited company (Co., Ltd.) | Up to 100% foreign, from one shareholder | Most foreign-owned businesses in Cambodia |
| Public limited company (Plc.) | Up to 100% foreign | Larger ventures that may raise capital publicly |
| Branch office | Extension of the foreign parent | A parent trading under its own name |
| Representative office | Extension of the parent | Market research and liaison, no trading income |
Foreigners cannot own land in Cambodia. You can lease land long term, hold a building above the ground floor, or operate from leased premises. Most foreign-owned companies simply lease their office or facility.
How setup works
The setup process.
Four stages, run mostly through the Ministry of Commerce platform. Each stage’s typical duration assumes a clean case.
Stage 01
Ministry of Commerce
We file your Khmer company name, articles, directors, and shareholders through the Ministry of Commerce business registration platform.
Stage 02
Tax registration
We obtain your tax identification number, patent tax certificate, and VAT registration with the General Department of Taxation.
Stage 03
Labor and secretary
We register you with the labor ministry and the social security fund, and appoint your resident company secretary.
Stage 04
Bank and operate
We help open the corporate bank account and start trading, with monthly and annual filings handled from there.
Tax and annual compliance
Tax and ongoing obligations
Low, flat rates, but a calendar that answers to three authorities.
The standard corporate income tax rate is 20% for medium and large taxpayers, which covers most foreign-owned companies. You prepay 1% of monthly turnover against that bill, and a 1% minimum tax on turnover applies unless you keep proper accounting records. VAT is 10%, and most companies register from the start. Tax on salary runs from 0% to 20% for residents and a flat 20% for non-residents, alongside social security contributions to the NSSF. Resident companies are taxed on worldwide income, and profit can be repatriated freely.
From 1 January 2026, Cambodia began phasing in a 20% capital gains tax on gains from leases, shares and investment assets, goodwill, and intellectual property, with property gains held off until 2027. The filing calendar runs on three tracks: the Ministry of Commerce wants the annual declaration, the General Department of Taxation wants monthly returns by the 25th and the annual tax on income return by 31 March, and the accounting regulator wants your financial statements.
Cambodia's calendar has three masters. Commerce, tax, and accounting each have their own filings and their own penalties. We track all three, plus the foreign worker quota window, so you file once and on time rather than chasing deadlines across departments.
Client reviews
What clients say
Rated 4.7 across 226 Google reviews.
“A smooth process from start to finish, from translating the documents to getting everything registered.”
Melvin Chong
“Handled by a professional team. Active follow-up, responding in less than 24 hours, and the work was done within the promised deadline.”
CK2 Kosasi
“They patiently took the time to understand my situation and made what I thought would be a stressful process simple.”
Verified client
Common questions
Corporate services in Cambodia
What foreign investors ask about setup, the company secretary, and compliance.
Can a foreigner own 100% of a company in Cambodia?
Yes, in most sectors, with no local partner. Only a few activities, such as cigarette manufacturing, film production, rice milling, and gemstone mining, require Cambodian equity. Foreigners cannot own land, but you can lease it long term or operate through a company that leases its premises.
How long does it take to register a company in Cambodia?
Usually about a week. Registration runs through the Ministry of Commerce online platform, which connects to the tax department and the labor ministry. Most companies are registered in 5 to 10 business days, with the corporate bank account following shortly after.
What is the Annual Declaration of Commercial Enterprise?
The ADCE is a yearly filing to the Ministry of Commerce that confirms your registered office, directors, and shareholders. It is due within three months of your registration anniversary, and filing late draws a penalty of about KHR 2 million per year. Your company secretary files it for you.
What is the corporate tax rate in Cambodia?
The standard corporate income tax rate is 20% for medium and large taxpayers, which covers most foreign-owned companies. You also prepay 1% of monthly turnover against that bill, and a 1% minimum tax on turnover applies unless you keep proper accounting records.
What is DDF registration in Cambodia?
Food, drugs, cosmetics, and medical devices sold in Cambodia must be registered with the Department of Drugs and Food (DDF) under the Ministry of Health. We prepare the product dossiers and handle certification so you can sell in the regulated categories.
Talk to our team
Setting up in Cambodia?
Share your plans with the Emerhub team. We handle the full process — from company formation to the company secretary role, tax, payroll, and annual filings — so you are compliant from day one.
Emailcambodia@emerhub.com
