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Andi Refandi
Andi serves as a Senior Account Executive on Emerhub’s global team.
Once your company is registered in Cambodia, your compliance obligations begin immediately. There are monthly tax filings, social security contributions, an annual corporate tax return, an annual financial filing, an annual declaration to the Ministry of Commerce, and labour and work permit requirements if you have employees.
This guide breaks down each requirement, when it’s due, how it’s filed, and what happens if you miss a deadline.
Cambodia’s Compliance Calendar at a Glance
| When | What | Authority |
|---|---|---|
| 15th of following month | NSSF contributions | NSSF |
| 20th of following month | Monthly tax returns (paper filing) | GDT |
| 25th of following month | Monthly tax returns (e-filing) | GDT |
| 31 March | Patent Tax renewal | GDT |
| 31 March | Annual Tax on Income return | GDT |
| 31 March | Foreign work permit renewals | MLVT |
| ~11-15 April | Unaudited financial statements | ACAR |
| 30 June | Labour self-declaration (H1) | MLVT |
| 15 July | Audited financial statements | ACAR |
| 30 November | Foreign Manpower Quota (FMQ) | MLVT |
| 31 December | Labour self-declaration (H2) | MLVT |
| Rolling (90 days from MoC notification) | Annual Declaration of Commercial Enterprises (ADCE) | MoC |
Monthly Tax Filing Requirements
Once you register a formal legal entity (Private Limited Company or similar), you become a Real Regime taxpayer with monthly filing obligations. The deadlines are:
- 20th of the following month for paper filings at your local tax branch
- 25th of the following month for e-filings through the GDT’s e-Tax Services Portal
Most businesses now file electronically, so the 25th is the relevant deadline for most operators. If the deadline falls on a weekend or public holiday, it shifts to the next working day.
Here is a summary of your monthly tax obligations:
| Filing Type | Deadline | Description |
|---|---|---|
| VAT Return & Payment | 20th (paper) / 25th (e-filing) | Output VAT minus input credits. Required for all businesses with turnover above KHR 250 million. |
| Withholding Tax (WHT) | 20th (paper) / 25th (e-filing) | All WHT deducted from service fees, rent, interest, and cross-border payments during the prior month. |
| Salary Tax (PAYE) | 20th (paper) / 25th (e-filing) | Salary tax deducted from all employee compensation, including fringe benefits provided. |
| Prepayment of Tax on Income | 20th (paper) / 25th (e-filing) | 1% of monthly gross turnover, submitted as an advance payment on annual corporate tax. |
Important Note: Even if your company had zero revenue in a given month, you still need to file nil returns for VAT, WHT, and salary tax. Skipping a filing counts as non-compliance in the GDT’s system and can trigger penalties.
NSSF Contributions
Cambodia’s National Social Security Fund (NSSF) is mandatory for any enterprise with 8 or more employees. The scheme covers occupational risk, healthcare, and pension benefits. Contributions are due by the 15th of the following month.
Current contribution rates:
| Scheme | Employer | Employee |
|---|---|---|
| Occupational Risk | 0.8% | Not applicable |
| Healthcare | 2.6% | Not applicable (employer pays full burden since 2018) |
| Pension (Phase 1) | 2.0% | 2.0% |
| Total | 5.4% | 2.0% |
The pension scheme is being phased in. From 2027, employer and employee pension contributions each increase from 2% to 4%, bringing the total employer NSSF burden to 7.4% and employee burden to 4%.
NSSF contributions are calculated on the contributory wage, which is currently capped between KHR 400,000 (~USD 100) and KHR 1,200,000 (~USD 300) per month under Sub-Decree No. 144 for occupational risk and healthcare schemes. Pension contributions follow gross monthly salary.
If you miss the 15th deadline, NSSF charges a 1.5% to 2% monthly interest on the outstanding amount and may impose additional fines under Article 36 of the Law on Social Security Schemes.
Foreign employees on labor contracts are also covered, with limited exemptions for intra-company transfers.
Annual Compliance Obligations for Businesses
A. Annual Patent Tax
The Patent Tax is essentially your annual business operating license. It’s an annual business registration fee that every company must pay to maintain its operating licence. The amount depends on your tax regime classification.
The deadline is 31 March each year. If your business carries out multiple types of activities or operates branches in different locations, you pay a separate patent tax for each activity and each branch.
| Classification | Annual Turnover Threshold | Patent Tax (KHR) | Patent Tax (USD) |
|---|---|---|---|
| Small Taxpayer | Up to KHR 250 million (~USD 62,500) | KHR 400,000 | ~USD 100 |
| Medium Taxpayer | KHR 250 million – KHR 700 million | KHR 1,200,000 | ~USD 300 |
| Large Taxpayer (lower band) | Above KHR 700M, up to KHR 10,000M | KHR 3,000,000 | ~USD 750 |
| Large Taxpayer (upper band) | Exceeds KHR 10,000 million (~USD 2.5M) | KHR 5,000,000 | ~USD 1,250 |
Note that Large Taxpayer classification automatically applies to QIP-approved entities, branches of foreign companies, international organisations, and government institutions, regardless of turnover.
If your business carries out multiple types of activities or operates branches in different locations, you pay a separate Patent Tax for each activity and each branch. An additional KHR 3,000,000 (~USD 750) applies for each branch in a different province.
B. Annual Tax on Income
Annual Tax on Income (formerly known as Tax on Profit) is your Corporate Income Tax. The standard corporate income tax rate is 20% for medium and large taxpayers.
For businesses in a standard calendar year (January to December), the annual Tax on Income return is due by 31 March each year and filed electronically through the GDT’s e-Tax portal. The filing must include a balance sheet, profit and loss account.
A transfer pricing declaration is also required if your business has dealings with related parties (parent companies, subsidiaries, affiliated businesses) under Cambodia’s transfer pricing rules outlined in Prakas 986. This applies to intercompany loans, management fees, royalties, and goods transfers.
Pro-Tip: You can deduct the 1% prepayments you made every month from your final bill. If you overpaid, you can carry that credit over to the next year. Consult with Emerhub’s tax compliance experts for more information.
C. MoC Annual Declaration of Commercial Enterprises (ADCE)
Every registered company in Cambodia must file an Annual Declaration of Commercial Enterprise (ADCE) with the Ministry of Commerce. This is an annual update to confirm your company’s registered information hasn’t changed or to record any changes that have occurred during the year.
The ADCE filing deadline is 90 days from the date specified in the MoC’s notification email to your company, typically sent on the anniversary of your registration. ADCE filings must be submitted exclusively through the CamDX system using your company’s CamDX account. The old direct MOC account submission method is no longer supported.
In early 2026, the MOC issued an announcement allowing companies that missed multiple years to pay only the last year’s fine to get back into compliance. The typical fee is KHR 2,000,000 (~USD 500) per year.
However, if you further ignore your ADCE filing for 3 consecutive years, the MOC can move your company to “Inactive” status. This freezes your ability to do business or renew your own visa.
D. Ministry of Labour (MLVT) Requirements
If you have employees, particularly foreigners, the Ministry of Labour and Vocational requires a self-declared labour inspection twice a year.
Before November 30th, you must apply for a foreigner “quota” declaring how many foreigners you intend to hire the following year. Generally, foreigners shouldn’t exceed 10% of your total workforce (3% office, 6% skilled, 1% unskilled). However, you can apply for an “Excess Quota” if you can prove you can’t find Cambodians for the role.
Work permits for foreign staff must also be renewed annually. In Cambodia, all work permits expire every 31st December regardless of when they were issued.
MLVT Penalties and Enforcement: The MLVT has become very strict. If an inspector walks into your office and finds a foreigner without a 2026 work permit after March 31st:Fine: KHR 12,600,000 (~$3,150) per foreign employee.Repetition: Fines can be tripled for repeat offenses.Extreme Cases: Imprisonment (6 days to 1 month) or deportation are technically on the table.
E. ACAR Financial Filing
Cambodia’s Accounting and Auditing Regulator (ACAR) requires all registered enterprises to submit annual financial statements through its e-filing portal. The specific deadline depends on whether those statements need to be independently audited.
An independent audit is mandatory for public enterprises, public limited companies, and Qualified Investment Projects (QIPs). Other companies are brought into scope if they meet at least two of the following at year-end:
- Annual revenue of KHR 4 billion or above
- Total assets of KHR 3 billion or above
- A workforce of at least 100 employees
All companies (except “Small” taxpayers) must submit their financial statements to ACAR through their e-filing system.
- Unaudited Statements: Due 3 months and 15 days after the end of the year (April 15th). Note: In 2026, due to Khmer New Year, the practical deadline is April 11th.
- Audited Statements: If your company meets certain thresholds (e.g., annual turnover > $1 million or assets > $750k), you must have an external audit. These are due July 15th.
Late Filing Penalties: Late filing with ACAR starts at KHR 2,000,000 (~$500) for medium taxpayers and goes up significantly for large entities.
What Happens If You Miss a Filing?
Cambodia’s penalty framework is real and scales with the severity of non-compliance. As a business, it is your responsibility to adhere to these filings and declarations on time. Here are penalties for non-compliance:
- 10–40% additional tax: On underpaid or late tax amounts, charged by the GDT. The rate increases with severity (late, incorrect, or fraudulent declarations).
- 1.5% monthly interest: On outstanding tax balances, charged on top of the additional tax penalty from the date the tax was originally due.
- KHR 2,000,000/year (~USD 500): MOC fine for failing to file the ADCE on time, charged per year outstanding. Revocation of registration after three consecutive years of non-filing.
- KHR 800,000–KHR 2,000,000 (~USD 200–500): ACAR penalty for late or non-submission of annual financial statements.
- Up to KHR 12.6 million (~USD 3,150): MLVT fine for employing foreign nationals without an approved quota. Escalates to KHR 18 million (~USD 4,500) via court and tripled for repeat offences.
- Licence suspension / deregistration: In serious or persistent cases, authorities may suspend licences or order closure, affecting banking, permit renewals, and all business operations.
A note on penalty amnesties: Cambodia’s government has periodically issued penalty waiver programmes allowing businesses to correct outstanding compliance issues with reduced or eliminated penalties. Prakas 071 of 2024 is a recent example. These amnesties are issued at the government’s discretion. Outside of a formal amnesty window, standard penalties apply in full.
Emerhub’s local team manages compliance for foreign-invested companies in Cambodia. We handle the full filing cycle: monthly GDT returns, NSSF contributions, Patent Tax, Tax on Income, ACAR submissions, the MoC annual declaration, work permits, and labour declarations.
Whether you’re starting fresh after incorporation or need to clear a backlog from a previous accounting provider, our team can take it from here.
Talk to us about handling your compliance obligations by filling out the form below.
Frequently Asked Questions About Annual Compliance in Cambodia
Cambodia operates a self-assessment regime, and the obligation to file is based on registration, not activity. Even if your company had zero revenue or transactions, you must submit nil returns for VAT, withholding tax, salary tax, and the prepayment of Tax on Income. Failure to do so is treated as a missing declaration and can attract penalties.
The 20th of the following month applies to businesses filing paper declarations at their local tax branch. The 25th of the following month applies to businesses e-filing through the GDT’s e-Tax Services Portal. Most businesses now file digitally, so the 25th is the relevant date for most operators.
Your patent tax is based on your taxpayer classification (small, medium, or large) which the GDT assigns based on your annual turnover. Small taxpayers pay approximately USD 100, medium taxpayers USD 300, and large taxpayers between USD 750 and USD 1,250 depending on whether annual turnover exceeds KHR 10,000 million. Separate patent tax applies for each business activity and each branch.
All enterprises (with the exception of small taxpayers) are required to submit annual financial statements to ACAR through its e-filing portal. If your company doesn’t meet the mandatory audit thresholds, you submit unaudited financial statements, due approximately 15 April for calendar-year companies (adjusted for public holidays).
NSSF registration is mandatory once you have 8 or more employees. You must register with the NSSF within 45 days of reaching that threshold, then begin monthly contributions on behalf of all employees. Even if you have fewer than 8 employees, voluntary registration is available.
Revocation means your company loses its legal status to operate in Cambodia. You won’t be able to renew licences, maintain bank accounts that require a valid commercial registration, enter into contracts, or bid for tenders. Reinstating registration after revocation is significantly more complex than simply filing on time.
