Withholding Tax (WHT) in Cambodia
Withholding Tax in Cambodia — 15% / 10% / 6% / 4% on residents, 14% on non-residents (reduced by treaty), monthly GDT filing by the 20th-25th.
- Duration
- Monthly withholding, filed by the 20th-25th of the following month
- Difficulty
- Complex
- Reading
- 8 min
In 3 bullets
- Withholding Tax (WHT) requires every taxpayer registered in Cambodia to withhold tax on certain payments (services, rent, interest, royalties, dividends) before paying the balance to the recipient, then remit it to the GDT .
- Resident recipient: a scale of 15% (services, royalties, interest, management paid to a non-VAT-registered person), 10% (rental of property), 6% (interest on a fixed-term bank deposit) or 4% (interest on a savings account).
- Non-resident recipient: a flat 14% on any Cambodian-source income — reduced under a double-tax treaty (DTA) where one applies, on application.
Who is concerned
WHT is not a tax you pay on your own income: it is a tax you withhold on what you pay to a third party, acting as a withholding agent. You are concerned as soon as you are:
- A registered company (Co. Ltd., branch, QIP ).
- A sole proprietor registered with the GDT .
- An NGO or association registered and making taxable payments.
On each in-scope payment you withhold the rate due, pay the net to the supplier, then declare and remit the withholding to the GDT the following month.
WHT scale — resident recipient
Legal basis: the Law on Taxation (articles 25 to 26) and the GDT implementing Prakas. The rates below apply to payments made to a Cambodian resident.
| Type of payment | WHT rate | Condition |
|---|---|---|
| Services, commissions, management | 15% | except payment to a registered VAT taxpayer with a valid VAT invoice |
| Royalties, intangibles, intellectual property | 15% | including when paid to an individual |
| Interest paid to an individual / non-bank entity | 15% | except interest paid to a KH-registered bank / financial institution |
| Rental of movable or immovable property | 10% | rent paid to a resident |
| Interest on a fixed-term deposit paid by a KH bank | 6% | resident holder, fixed-term deposit account |
| Interest on a savings account paid by a KH bank | 4% | resident holder, non-fixed / savings account |
WHT scale — non-resident recipient
Any payment of Cambodian-source income to a non-resident is subject to a single 14% withholding. There is no breakdown by scale: the same rate applies whatever the type of income.
| Type of payment to a non-resident | WHT rate |
|---|---|
| Interest | 14% |
| Royalties, intangibles, rents, other property income | 14% |
| Dividends paid to a non-resident shareholder | 14% |
| Management and technical service fees | 14% |
| Other Cambodian-source income | 14% |
For the non-resident, this 14% withholding is in practice a final tax: they have no Cambodian filing to make, the withholding settles their KH-source liability.
Reduction under a double-tax treaty (DTA)
The 14% rate can be reduced where the recipient resides in a country that has signed a double-tax agreement (DTA) with Cambodia. The reduction typically covers dividends, interest, royalties and technical service fees, often brought down to 10% (sometimes lower depending on the treaty and income type).
Cambodia has signed treaties with around a dozen jurisdictions — notably Singapore, Thailand, China, Brunei, Vietnam, Hong Kong, Malaysia, Indonesia, South Korea, Turkey and Macao. Neither France nor the UK has a treaty in force with Cambodia; a recipient resident in France therefore bears the full 14%, with no reduction. See the tax residency guide.
Filing and payment
WHT follows the monthly cycle of tax filings, like VAT and salary tax ( ToS ):
- You withhold WHT on each taxable payment of the month.
- You pay the net to the recipient.
- You declare the month’s total withholdings on the GDT E-Filing portal.
- You remit the WHT to the GDT by the 20th-25th of the following month (the single monthly return bundles WHT, VAT, ToS and the income-tax prepayment).
- Frequency: monthly.
- Deadline: by the 20th to 25th of the following month (the exact day depends on the taxpayer type and the GDT calendar for the year).
- Channel: the tax.gov.kh/en/e-service portal (E-Filing) or a partner bank (ABA, ACLEDA, Canadia…).
- Document to keep: monthly return + proof of payment, archived for 10 years.
Link with the other taxes
WHT interacts with the rest of business taxation:
- Corporate income tax (Tax on Income): WHT you suffer on your own receipts may, in some cases, be credited against your annual tax; WHT you withhold is a debt owed to the GDT, not an expense.
- ToS (salary tax): distinct from WHT — ToS targets employees, WHT targets suppliers and landlords. Do not confuse a consultant (WHT 15%) with an employee (ToS on the scale). See the ToS guide.
- Patent tax: a distinct annual obligation — see the patent guide.
- VAT: a resident supplier’s valid VAT invoice neutralises the 15% withholding on services.
Common pitfalls
FAQ
What is the difference between WHT and salary tax (ToS)?
ToS is withheld on the salaries paid to your employees, on the progressive scale (0-20%). WHT is withheld on payments to non-employee third parties: suppliers, landlords, lenders, non-resident shareholders. The same dollar paid is never subject to both: either the person is an employee (ToS) or a supplier/landlord (WHT).
I am a resident freelancer: do I “pay” WHT?
No, you are not the one who declares it. Your client (if a registered company/business) withholds 15% and pays you 85%. To avoid that withholding, register (patent + VAT) and invoice with a valid VAT invoice: the client then no longer has to withhold. See patent tax.
Is the 14% non-resident rate always reducible by treaty?
Only if the recipient resides in a country bound to Cambodia by a treaty (Singapore, Thailand, China, Vietnam, South Korea…) and the application to apply it has been approved by the GDT with a residency certificate. Otherwise it is the full 14%. As France and the UK have no treaty, their residents bear the full rate.
Does WHT on bank interest concern me as an individual?
Yes, but it is the bank that withholds it. On a fixed-term deposit with a Cambodian bank, the bank withholds 6% of the interest; on an ordinary savings account, 4%. You receive the interest net. It is a final tax: nothing to declare on your side in Cambodia.
When exactly must WHT be remitted to the GDT?
With the monthly tax return, by the 20th to 25th of the following month after the payment (the exact date depends on your taxpayer category). WHT is included in the same return as VAT and ToS — a single monthly filing on the GDT portal.
Can an accounting firm handle WHT for me?
Yes. WHT is part of the standard monthly filings a local accounting firm handles (50-200 USD/month for a small company, VAT + ToS + WHT + prepayment + annual accounts included). For cross-border payments and treaty-relief applications, an international firm (DFDL, Acclime, VDB Loi) is recommended.
Sources (3)
Every fact in this guide comes from official documents or government sites. An access date is recorded for each source.
- Withholding Tax — dedicated GDT page Official