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Cambodia Business Report

General information
Source: The World Factbook - Central Intelligence Agency
16,449,519 (July 2018 est.)
$64.21 billion (2017 est.)

High growth concentrated in the tourism, garment, construction and real estate, and agriculture sectors

GDP growth rate
6.9% (2017 est.)

High and stable

GDP (PPP) per capita
$4,000 (2017 est.)

Low; still among the poorest countries in Asia

Local currency
Riel (KHR)

Stable currency with minor fluctuations

Financial stability (Public debt)
30.4% of GDP (2017 est.)

Low to medium; 20% of the government budget still comes from donor assistance

2.9% (2017 est.)

Healthy rate of inflation for such a fast-growing economy

Khmer (official)

Low English proficiency (94/100)

Corruption perception index (Source: Transparency International)

Extremely high level of corruption

Duties and tax
Source: PwC World Tax Summaries 2017-2018
Exemption applies to the supporting industries or contractors who directly supply goods or services to export-oriented garment, textile, footwear, bag, handbag, and headwear manufacturers, milled rice exporters, and domestic supplies of paddy rice. Public postal services, medical and dental services, electricity, water, etc are also exempt.
Corporate Tax
For companies classified as small taxpayers (as defined in Cambodian law), progressive CIT rates apply from 0% to 20%.
0% to 35%
Reduced rates may apply for trade among ASEAN countries (Common Effective Preferential Tariffs programme)

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