Glossary

The Cambodian administrative terms you'll meet in the field and in the guides — defined in English, with the Khmer spelling.

A

ATM (Automated Teller Machine) ម៉ាស៊ីនអេធីអឹម: Automated Teller Machine. Widely deployed in Phnom Penh, Siem Reap and Sihanoukville, sparser in the provinces.

B

Bakong / KHQR បាគង: Cambodia's national instant payment system, launched in 2020 by the National Bank of Cambodia (NBC). Bakong connects every major Cambodian bank and e-wallet (ABA, ACLEDA, Canadia, Wing, TrueMoney, etc.): inter-bank transfers settle in under 5 seconds, with no fee between domestic accounts.

C

CamControl (Import Export Inspection and Fraud Repression Directorate-General) អគ្គនាយកដ្ឋានកាំកុងត្រូល: Cambodia's import/export inspection and fraud repression directorate-general. Attached to the Ministry of Commerce (MoC), it works alongside the <KhmerTerm term="gdce" /> on quality control and compliance of goods (foodstuffs, manufactured goods, sensitive products, counterfeits).
CDC (Council for the Development of Cambodia) ក្រុមប្រឹក្សាអភិវឌ្ឍន៍កម្ពុជា: State agency promoting foreign investment in Cambodia, chaired by the Prime Minister. The CDC reviews and grants QIP (Qualified Investment Project) status, which unlocks tax incentives: corporate income tax exemption for 3 to 9 years, customs duty exemption on certain imported equipment, VAT exemption on selected local purchases.
Chhiek ឆេក: Cambodian vehicle technical inspection, mandatory for all motor vehicles (in practice motorbikes are excluded) prior to registration and then every year. Carried out at centres accredited by the Ministry of Public Works and Transport. The Chhiek certificate is required to renew the annual tax.
Chitvan: A letter issued by the commune (sangkat) chief recognising possession of a plot of land. It is a form of local land recognition ranking below the Hard Title: it is not recorded in the national cadastral register and therefore offers weaker legal security. It is often what backs Soft Titles.
Co. Ltd. (Private Limited Company) ក្រុមហ៊ុនឯកជនទទួលខុសត្រូវមានកម្រិត: Private Limited Company. The most common entity used by expats in Cambodia (~95% of foreign-owned companies). Governed by the Law on Commercial Enterprises (LCE) 2005, articles 86 to 224.

D

Digital arrival card (eArrival) កាតមកដល់អេឡិចត្រូនិច: Mandatory online form to be filled in at [arrival.gov.kh](https://arrival.gov.kh/) by every person entering Cambodia since 2024 — tourists, expats, Cambodian nationals. Managed by the General Department of Immigration of the Ministry of Interior (MoI).

E

e-Visa ទិដ្ឋាការអេឡិចត្រូនិច: Cambodian visa issued electronically via the official portal [evisa.gov.kh](https://www.evisa.gov.kh/), run by the Ministry of Foreign Affairs and International Cooperation (MFAIC).
EB visa (Business): Cambodia visa type E (Ordinary Visa) — subcategory B (Business). This is the most common long-stay visa for an expat working or living in Cambodia long-term. Renewable as many times as desired, in 1, 3, 6 or 12-month blocks.
ER visa (Retirement): Cambodia visa type E — subcategory R (Retired). Reserved for people aged 55 and over. Renewable annually (1 to 12 months). Does not grant the right to work.

G

GDCE (General Department of Customs and Excise) អគ្គនាយកដ្ឋានគយ និងរដ្ឋាករ: Cambodia's General Department of Customs and Excise, attached to the Ministry of Economy and Finance (MEF). Responsible for import / export duties, import VAT (10% standard), excise duties on certain products (tobacco, alcohol, vehicles) and goods control at borders.
GDT (General Department of Taxation) អគ្គនាយកដ្ឋានពន្ធដារ: Cambodia's General Department of Taxation, attached to the Ministry of Economy and Finance (MEF). The GDT collects every tax in the kingdom: tax on salary (ToS), patent tax, tax on means of transport, VAT, corporate income tax, real-estate taxes.

K

Khaet ខេត្ត: Cambodian province. The country has 24 provinces (Khaet) plus the municipality of Phnom Penh, which has equivalent status. Provincial procedures take place at the provincial capital (e.g. Battambang for Battambang province).
Khan ខណ្ឌ: Urban administrative district in Cambodia. It sits between Sangkat (neighbourhood) and Krong (city). Phnom Penh is divided into 14 Khan, each comprising several Sangkat.
Khmer Loeu ខ្មែរលើ: Term literally meaning "Khmers from above" — collectively designates the indigenous peoples of the northeastern highlands of Cambodia (Ratanakiri, Mondulkiri, Stung Treng, Kratie provinces). Main communities: Bunong, Kreung, Jarai, Kachok, Brao, Tampuan.
Khum ឃុំ: Rural commune, the rural equivalent of a Sangkat. The Khum is led by a Khum chief who issues local administrative attestations for the commune's residents.
Krong ក្រុង: Municipality or city in Cambodia. Phnom Penh is administered as a special Krong (capital Krong, Krong Phnom Penh), ranked equally with a province. Other notable Krongs: Siem Reap, Sihanoukville, Battambang.

M

MEF (Ministry of Economy and Finance) ក្រសួងសេដ្ឋកិច្ច និងហិរញ្ញវត្ថុ: Cambodia's Ministry of Economy and Finance. Oversees the General Department of Taxation (GDT), the General Department of Customs and Excise (GDCE) and state budget regulation.
MFAIC (Ministry of Foreign Affairs and International Cooperation) ក្រសួងការបរទេស និងសហប្រតិបត្តិការអន្តរជាតិ: Cambodia's Ministry of Foreign Affairs and International Cooperation. Responsible for foreign policy, Cambodia's embassies and consulates abroad, the issuance of electronic visas (e-Visa) via [evisa.gov.kh](https://www.evisa.gov.kh/), and the transcription / authentication of foreign official documents (marriage, birth) on Cambodian territory.
MLMUPC: Cambodia's Ministry of Land Management, Urban Planning and Construction. It is the authority responsible for the cadastre and land titles (Hard Title registration), granting condominium status, construction permits and construction company licences.
MLVT (Ministry of Labour and Vocational Training) ក្រសួងការងារ និងបណ្តុះបណ្តាលវិជ្ជាជីវៈ: Cambodia's Ministry of Labour and Vocational Training. Responsible for labour law (1997 Labour Code and amendments), work permits for foreigners, labour inspection, vocational training and coordination with the National Social Security Fund (NSSF).
MoC (Ministry of Commerce) ក្រសួងពាណិជ្ជកម្ម: Cambodia's Ministry of Commerce. Responsible for business registration (Co. Ltd., Public Ltd., Branch Office, Representative Office, sole proprietor), intellectual property (trademarks, patents), oversight of importers/exporters and the issuance of certain sector licences.
MoEYS (Ministry of Education, Youth and Sport) ក្រសួងអប់រំ យុវជន និងកីឡា: Cambodia's Ministry of Education, Youth and Sport. Responsible for the public education system (pre-school to university) and for regulation / accreditation of private and international schools operating in Cambodia.
MoH (Ministry of Health) ក្រសួងសុខាភិបាល: Cambodia's Ministry of Health. Responsible for the public health system (national hospitals, provincial hospitals, health centres), drug regulation (pharmacies, imports, local marketing authorisations), vaccination policy and health surveillance (epidemics, maternal and child health).
MoI (Ministry of Interior) ក្រសួងមហាផ្ទៃ: Cambodia's Ministry of Interior. Administrative oversight of the kingdom's territorial subdivisions — provinces (<KhmerTerm term="khaet" />), districts (<KhmerTerm term="srok" /> / <KhmerTerm term="khan" />), communes (<KhmerTerm term="khum" /> / <KhmerTerm term="sangkat" />) — and civil status (marriage, birth, death), handled at the sangkat level under its authority.
MPTC (Ministry of Posts and Telecommunications) ក្រសួងប្រៃសណីយ៍ និងទូរគមនាគមន៍: Cambodia's Ministry of Posts and Telecommunications. Responsible for telecom policy (mobile, fibre, satellite), postal regulation (Cambodge Post) and national digital strategy.
MPWT (Ministry of Public Works and Transport) ក្រសួងសាធារណការ និងដឹកជញ្ជូន: Cambodia's Ministry of Public Works and Transport. Responsible for driver's licences (exchange, exam, IDP), vehicle registration and technical inspection (Chhiek) — including for motorcycles since the extension of the single registration system.

N

NBC (National Bank of Cambodia) ធនាគារជាតិនៃកម្ពុជា: Cambodia's central bank, the functional equivalent of the Bank of England or the Banque de France. Regulator of the banking system (licence issuance, prudential supervision), issuer of the Cambodian riel (KHR) and operator of the Bakong / KHQR national payment system.
Norry នរី: Khmer term for the bamboo train of Battambang — a motorised platform mounted on bogies that runs on the old French colonial railway tracks from the 1930s. Repurposed as a tourist attraction after regular rail traffic stopped during the Khmer Rouge era, the experience crosses rice paddies and rural villages east of Battambang along approximately 7 km of rehabilitated track.
NSSF (National Social Security Fund) បេឡាជាតិសន្តិសុខសង្គម: Cambodia's social security fund, the functional equivalent of the French URSSAF + Sécurité Sociale. Covers three branches: occupational risk (work injury), health and retirement pension (since October 2022).

P

Patent Tax (Patente) ពន្ធពាណិជ្ជកម្ម: Mandatory annual tax for every business registered in Cambodia (individual or company), payable to the General Department of Taxation (GDT) each year. The amount depends on turnover and taxpayer category.
Phika ហ្វីកា: Khmer term for the Irrawaddy dolphin (Orcaella brevirostris), a freshwater cetacean species listed as "critically endangered" by the IUCN. The residual Mekong Cambodia population is estimated at fewer than 90 individuals, concentrated mainly around the Kampi Pool, 15 km north of Kratie.
PLC (Public Limited Company) ក្រុមហ៊ុនមហាជនទទួលខុសត្រូវមានកម្រិត: Public Limited Company (the Cambodian equivalent of a French société anonyme). The heaviest entity defined in the Law on Commercial Enterprises 2005, articles 225 to 271. Rarely used by expats — reserved for large groups or companies that need to raise capital from the public.
Prakas ប្រកាស: Cambodian ministerial order, issued by a minister within their field of competence. Most concrete administrative rules (visa fees, taxes, procedures) are set by Prakas, not by law.

Q

QIP (Qualified Investment Project) គម្រោងវិនិយោគមានលក្ខណៈសម្បត្តិ: Cambodian tax status granted by the Council for the Development of Cambodia (CDC) to eligible investment projects, subject to a substantial investment file (typically > 500,000 USD) in a promoted sector (manufacturing, resort tourism, processed agriculture, infrastructure, logistics).

R

Riel រៀល: Cambodia's national currency (KHR). In practice, Cambodia operates as a dual-currency economy: the US dollar (USD) circulates freely for most transactions, and the riel is used for small amounts (< 1 USD ≈ 4,100 KHR) and for change.

S

Sangkat សង្កាត់: Administrative subdivision within a Cambodian city, the functional equivalent of a neighbourhood. The Sangkat is led by a Sangkat chief (neighbourhood chief) who issues routine administrative attestations — notably the Sangkat letter, essential to open a bank account, register a vehicle, or apply for a work permit.
SARL (Single Member Private Limited Company) ក្រុមហ៊ុនឯកជនទទួលខុសត្រូវមានកម្រិតមានសមាជិកតែម្នាក់: Single Member Private Limited Company — the single-shareholder variant of the [Co. Ltd.](/en/glossary/co-ltd/), set out in the Law on Commercial Enterprises 2005, articles 196 to 199. Often nicknamed "SARL unipersonnelle" by French speakers, by analogy with the French EURL.
Srok ស្រុក: Rural district in Cambodia, the rural equivalent of a Khan. The Srok comprises several Khum (rural communes) and is administered by a district chief.
Sub-decree អនុក្រឹត្យ: Sub-decree (anukret) — normative text issued by the government in application of a law. Above the Prakas in the hierarchy of norms but below the law.

T

ToS — Tax on Salary ពន្ធលើប្រាក់ខែ: Cambodian tax on salary (Tax on Salary). Withheld at source by the employer and remitted monthly to the GDT. The schedule is progressive with a 0% bracket up to a monthly threshold.
tuk-tuk ទុកទុក: Three-wheeled motorised vehicle, the main mode of urban transport in Cambodia. Two variants coexist:

V

VOA — Visa on Arrival: Visa issued on arrival at a Cambodian border post — the airports of Phnom Penh, Siem Reap, Sihanoukville, and several land border crossings with Thailand, Vietnam and Laos. Available to the vast majority of nationalities.