Official guide — updated
Starting a business in Cambodia: the complete guide
Legal structures, tax, accounting and work permits — everything you need to register and run a business in Cambodia, backed by official sources.
Interactive tool — 2 min
Which business structure in Cambodia? Answer 3 questions, get your recommendation.
2026 update
- The CamDX portal (Online Business Registration) now consolidates MoC and GDT steps into a single procedure. All company registration goes through this portal — paper-based MoC counter procedures have been removed. registrationservices.gov.kh →
- The GDT is preparing the rollout of mandatory e-invoicing for large businesses. SMEs will be progressively enrolled — check your registration timeline.
Legal structures — choosing the right one
Compare structures
Minimum capital, incorporation time, indicative cost and foreign access — all structures side by side.
| Structure | Min. capital | Shareholders | Setup time | Indicative cost | Main tax | Foreign OK | Guide |
|---|---|---|---|---|---|---|---|
| Co. Ltd. | ~USD 1,000 | 2–30 | 8–15 working days | USD 700–2,500 | 20% TOI* | Yes (100%) | Guide → |
| Single-member Co. Ltd. | ~USD 1,000 | 1 | 8–15 working days | USD 700–2,000 | 20% TOI* | Yes (100%) | Guide → |
| Sole proprietorship | None | 1 (natural person) | 5–10 working days | USD 200–500 | ToP (flat rate) | Limited | Guide → |
| PLC | ~USD 1,000 min. | 2+ (no cap) | 3–6 weeks | USD 2,000–8,000 | 20% TOI* | Yes | Guide → |
| Branch / Rep. office | Per parent company | Foreign parent company | 4–8 weeks | USD 1,500–5,000 | 20% TOI* (branch) | Yes | Guide → |
Indicative 2026 costs — verify exact amounts in each guide. Timelines include MoC + GDT registration via CamDX.
* TOI (Tax on Income) — corporate income tax, standard rate 20% of taxable net profit.
Incorporation
Choose and register your legal structure in Cambodia
- Which structure to choose? Comparing Co. Ltd., sole prop., PLC, foreign entitiesRead →
- Register a Co. Ltd. (multi-shareholder) 7 steps via CamDX, capital, timeline, costsRead →
- Register a single-member Co. Ltd. 1 shareholder, limited liability, freelancerRead →
- Register a sole proprietorship Simple but unlimited liability, annual patent taxRead →
- Set up a foreign entity Branch, representative office, subsidiaryRead →
- Public Limited Company (PLC) Public offering, 2+ shareholders, heavy complianceRead →
Business taxation
Understanding the taxes applicable to your business in Cambodia
- Tax residence — 183-day rule FR vs KH status, double taxation, no treatyRead →
- Salary tax (ToS) 2026 rates, withholding at source, fringe benefitsRead →
- Patent tax — annual business tax 400k / 1.2M / 5M KHR by category, deadline 31 MarchRead →
- TOI — Tax on income 20% rate, calculation, annual GDT returnRead →
- VAT in Cambodia 10% rate, registration threshold, monthly returnsRead →
- Withholding Tax (WHT) Withholding on dividends, rent, foreign servicesRead →
Accounting & annual obligations
Maintain accounting records and meet GDT deadlines
- Bookkeeping in Cambodia Chart of accounts, software, legal requirementsRead →
- Mandatory annual audit Threshold, statutory auditor, MoC filingRead →
- GDT returns — full calendar Monthly (ToS, VAT, WHT) + annual (TOI, patent)Read →
- Mandatory e-invoicing (2026) GDT rollout planned 2026 — auto-enrolled businessesRead →
Employment & work permits
Hire, register and manage employees in Cambodia
- Work permit Required for all foreign employeesRead →
- Hiring a local employee — contract & NSSF FDC, UDC, NSSF contributions, statutory leaveRead →
- Hiring an expat — 10% quota 10% workforce cap, Ministry of Labour declarationRead →
- NSSF — employer contributions Health 1.3%, pension 2%, workplace accidentsRead →
Dissolution & liquidation
Legally closing a business in Cambodia
Sector-specific authorisations
Sector-specific licences required in addition to the general incorporation procedure
Frequently asked questions
- What is the best structure for a foreign consultant in Cambodia?
- A Co. Ltd. or single-member Co. Ltd. is the most common choice. Both offer limited liability, allow 100% foreign ownership, and are compatible with the EB visa. A sole proprietorship is simpler but carries unlimited personal liability.
- Can foreigners own 100% of a Cambodian company?
- Yes, in most sectors. A Co. Ltd. can be 100% foreign-owned. Exceptions apply to certain regulated activities (agriculture, media, specific services) that require a Cambodian shareholder. The Foreign Entities guide details restricted sectors.
- Is a work permit required in addition to company registration?
- Yes. Company registration authorises commercial activity, but any foreign director or employee must separately obtain a work permit from the Ministry of Labour (MoL). This permit is distinct from the EB visa, even if both are often processed simultaneously by agencies.
- What is the minimum time to register a Co. Ltd. in Cambodia?
- 8 to 15 working days via the CamDX portal (Online Business Registration). In practice, with a local firm, allow 10–20 days to receive all documents (certificate of incorporation, GDT tax number, patent). The process includes 7 official steps.
- Is the patent tax due even if the company has no turnover?
- Yes. The patent tax is due upon GDT registration, regardless of turnover. The amount ranges from KHR 400,000 to KHR 5,000,000 depending on taxpayer category. The deadline is 31 March each year.