Cambodia Company Registration | Set Up a Company in Cambodia
Planning a Cambodia company registration, or want to set up a company in Cambodia to reach the ASEAN and RCEP markets? Foreign investors most often set up a private limited company. You register online with the Business Registration Department of the Ministry of Commerce, then complete tax registration with the General Department of Taxation (GDT) under the Ministry of Economy and Finance. The CDC investment handbook says it is relatively easy to set up a 100% foreign-owned company, so foreign founders can own the whole company without a local partner.
Minimum capital follows the authorities’ announcements. The Ministry of Commerce charges KHR 25,000 for name reservation and KHR 1,010,000 for company registration. The standard corporate income tax rate is 20%, VAT is 10% with 0% for exports, and dividends paid to non-residents are generally subject to 14% withholding. NSS Group (戰國策集團) offers one-stop Cambodia company formation, from entity type and QIP eligibility assessment, certification of the articles and shareholder documents, online Ministry of Commerce registration, tax registration and patent tax, to the Ministry of Labour business opening declaration, company secretary services and annual filing planning.
The CDC investment handbook says it is relatively easy to set up a 100% foreign-owned company in Cambodia. Foreign founders do not need a local partner. Only land ownership is restricted.
Article 20 of the Law on Taxation sets a standard rate of 20% for legal entities. An eligible QIP can apply a 0% rate during the period approved by the CDC.
Cambodia is an ASEAN member and part of agreements such as RCEP and the ASEAN-Australia-New Zealand Free Trade Area, so it can serve as a regional supply chain base.
The government’s CamDX online platform lets you register with the Ministry of Commerce, the General Department of Taxation and the Ministry of Labour in one go, with fewer trips between agencies.
company registration?
Cambodia is an ASEAN member and part of regional trade agreements such as RCEP. The CDC investment handbook says it is relatively easy to set up a 100% foreign-owned company, so foreign businesses can own the whole company without a local partner. The standard corporate income tax rate is 20% and VAT is 10%, with zero-rating for exports. Investment projects in manufacturing, tourism, infrastructure and other sectors can apply to the Council for the Development of Cambodia for Qualified Investment Project (QIP) status and receive income tax and import duty incentives during the approved period. From January 2026, Ministry of Commerce registration is fully electronic, and the CamDX single portal connects three registration agencies. Note that a foreign-owned company cannot own land and needs a lease or concession to obtain use rights.
in 3 steps
In Cambodia, foreign investors most often set up a private limited company. Under the Law on Commercial Enterprises, a business can also register as a foreign company, a sole proprietorship or a partnership. Ministry of Commerce Prakas No. 117, effective January 8, 2026, made company registration fully electronic. A company must appoint a company secretary within 3 months of formation and complete tax registration with the General Department of Taxation within 15 working days after receiving its Ministry of Commerce registration certificate.
You can file online through the CamDX single portal, but shareholder documents must be certified and paper copies must reach the Ministry of Commerce within 30 days of formation. Monthly and annual filings follow. NSS Group helps you plan the entity type and QIP eligibility, prepare documents and set up annual compliance, so your Cambodian company stays clear and compliant from setup to operation.
Reserve the company name first, then file through the Ministry of Commerce business registration system or the CamDX single portal with the articles of incorporation, passports of shareholders and directors, and registered address documents. Shareholder documents must be certified by a notary, a Cambodian embassy or consulate, or a recognized chamber of commerce, and paper copies must be submitted within 30 days of formation.
Within 15 working days after receiving the Ministry of Commerce registration certificate, register with the General Department of Taxation (GDT). Provide director photos and an address lease or title document (with coordinates), and pay the registration fee and annual patent tax. The official FAQ says this takes about 7 to 10 working days.
File the business opening declaration with the Ministry of Labour and Vocational Training. Foreign employees also need a work permit and employment card. The company must appoint a company secretary within 3 months, and eligible investment projects can apply to the CDC for QIP status and tax incentives.
every step
- Company name search and reservation
- Registration document preparation and filing
- Drafting the articles of incorporation
- Collecting the registration certificate
- Document and process advice for opening a bank account in Cambodia
- Account opening document preparation
- Appointment scheduling and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangements
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change registration
- Share transfer support
- Company deregistration
- Legal advisory support
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- Entity type and QIP eligibility assessment
- Preparation and certification of articles and shareholder documents
- Online company registration with the Ministry of Commerce
- Tax registration and patent tax with the GDT
- Ministry of Labour declaration and annual compliance planning
Official fees for reference: Ministry of Commerce name reservation KHR 25,000 and company registration KHR 1,010,000, tax registration fee KHR 20,000 to 400,000, and annual patent tax from KHR 400,000 (per the General Department of Taxation FAQ). Service fees: free assessment and written quote.
Cambodia company registration at a glance
The key points people ask about most when registering a company in Cambodia, checked against official sources (updated November 2026).
| Company type | Private limited company |
|---|---|
| Registration authority | Business Registration Department, Ministry of Commerce (online filing available through CamDX) |
| Foreign ownership | 100% foreign ownership allowed; private land cannot be registered in the name of a foreign-owned company |
| Minimum capital | As announced by the authorities |
| Corporate income tax | Standard rate of 20% |
| Value added tax | VAT 10%, exports 0% |
| Setup time | Depends on review progress; tax registration takes about 7 to 10 working days |
| Annual filing | Income tax return due by March 31 of the following year, plus an annual declaration with the Ministry of Commerce |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Cambodia company formation cost: fee breakdown
The government costs of registering a Cambodian company are mainly the Ministry of Commerce name reservation and business registration, the tax registration fee, the business opening declaration with the Ministry of Labour and the annual patent tax. The tax registration fee and patent tax depend on the size of the taxpayer. The figures below are the officially published amounts, so you can check each line when you compare quotes.
| Item | Fee | Notes |
|---|---|---|
| Ministry of Commerce company name reservation / business registration (company) | KHR 25,000 / KHR 1,010,000 | Filed online through the Ministry of Commerce business registration system or the CamDX single portal. |
| Tax registration fee (small taxpayers / medium and large taxpayers) | KHR 20,000 / KHR 400,000 | Filed with the General Department of Taxation within 15 working days after receiving the Ministry of Commerce registration certificate. |
| Business opening declaration with the Ministry of Labour and Vocational Training | KHR 120,000 | Declare the start of business with the Ministry of Labour and Vocational Training. Foreign employees also need a work permit and employment card. |
| Annual patent tax (small / medium / large taxpayers; turnover above KHR 10 billion) | KHR 400,000 / KHR 1,200,000 / KHR 3,000,000; KHR 5,000,000 (under Sub-Decree No. 47 of March 11, 2024) | A business that opens in the first half of the year pays the full year; one that opens in the second half pays half. |
| CDC new investment project (QIP) application (industry, tourism, infrastructure, agriculture, mining) | KHR 15,000,000 (28 working days, under the annex to Joint Prakas No. 991 of December 28, 2012) | Only needed for qualifying investment projects. A QIP can receive income tax and import duty incentives. |
| Bookkeeping and tax filing | Quoted by transaction volume | Monthly filing of prepayment of income tax, withholding tax, salary tax and VAT; the annual income tax return by March 31 of the following year; and the annual declaration with the Ministry of Commerce within 3 months after the incorporation anniversary. |
| NSS Group service fee | Written quote after a free assessment | Based on the shareholder structure and whether you need a QIP application, a company secretary or bank account opening. Every item is listed in the quote, with no hidden fees. |
Fees are based on the General Department of Taxation FAQ and the CDC public service fee schedule. Whether Ministry of Commerce fees changed under Prakas No. 117 of 2026 has not yet been confirmed with the Ministry of Commerce, and the Ministry of Commerce annual declaration rules come from a KPMG summary (a secondary source). The latest official notices prevail.
Cambodian company tax and compliance: income tax, VAT and monthly filing
A Cambodian company files prepayment tax, withholding tax and VAT every month, and files its annual income tax return by March 31 of the following year. It also pays the annual patent tax and files an annual declaration with the Ministry of Commerce. Qualifying investment projects can apply to the CDC for QIP incentives. Foreign shareholders should also check the controlled foreign company (CFC) rules in their home country.
| Item | Rule | Notes |
|---|---|---|
| Corporate income tax | Standard rate of 20% | 30% for oil and gas and natural resource extraction, 5% on premium income for insurance companies, and 0% for a QIP during the tax exemption period approved by the CDC. Small taxpayers pay progressive rates from 0% to 20%. |
| Minimum tax | 1% of annual turnover | Calculated on annual turnover excluding VAT. Since January 1, 2017, businesses that keep proper accounting records are not subject to it. |
| Value added tax (VAT) | 10%, exports 0% | Exported goods and services supplied outside Cambodia are zero-rated. Overseas e-commerce and digital service providers with annual turnover of KHR 250 million must complete simplified VAT registration. |
| Non-resident withholding (including dividends) | 14% | Dividends paid by a resident company are Cambodian-source income, and 14% must be withheld on payments to non-residents. Check whether your country of residence has a tax treaty with Cambodia. |
| Monthly filing | By the 20th of the following month in person, or by the 25th for e-filing | File the 1% prepayment of income tax, withholding tax, salary tax and VAT. |
| Annual income tax return | By March 31 of the following year | The tax year is the calendar year. Annual income tax or minimum tax must be filed and paid by March 31 of the following year. |
| Ministry of Commerce annual declaration | Within 3 months after the incorporation anniversary | There is a further 15-day grace period. Late filing is fined KHR 2,000,000 per year, and a company that does not file for 3 consecutive years is listed as inactive and may be dissolved. |
Rates and rules are based on the General Department of Taxation FAQ and the CDC Handbook on Investing in Cambodia (July 2023). The Ministry of Commerce annual declaration rules come from a KPMG summary (a secondary source). Ask an accountant to assess your specific structure.
Private limited company or foreign company (branch) in Cambodia?
Foreign businesses setting up in Cambodia usually compare a new private limited company with registering the foreign parent as a foreign company (branch). Both register with the Ministry of Commerce, and also with the General Department of Taxation and the Ministry of Labour.
| Item | Private limited company | Foreign company (branch) |
|---|---|---|
| Legal status | A separate legal entity formed under Cambodian law | A legal entity formed under foreign law with a place of business and operations in Cambodia |
| Registration authority | Ministry of Commerce, plus registration with the General Department of Taxation and the Ministry of Labour | Ministry of Commerce, plus registration with the General Department of Taxation and the Ministry of Labour |
| Corporate income tax | Standard rate of 20% | 20% for a permanent establishment |
| QIP incentives | Can apply to the CDC if eligible | Not stated in official sources |
| Land ownership | Cannot own land if foreign shareholding exceeds 49% | Cannot own land |
These are general principles. Choose based on your shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Cambodia
- Visas and work: a tourist e-visa can be applied for at www.evisa.gov.kh. A business EB visa can be extended locally, but long-term extensions require a work permit or proof of business. Working in Cambodia also requires a work permit and a foreigner employment card (fwcms.mlvt.gov.kh).
- Land restrictions: a Cambodian company must be 51% held by Cambodian nationals to own land. A fully foreign-owned company can only obtain use rights through long-term leases, concessions or co-owned condominiums, so confirm the holding structure before buying property.
- Tax treaties: dividends and royalties paid by a Cambodian company to non-resident shareholders are generally subject to 14% non-resident withholding. Check whether your home country has a tax treaty with Cambodia before you rely on any reduction.
- Home-country CFC rules: Cambodia's standard rate is 20%, but a QIP can be exempt from income tax during its tax holiday. Check whether your home country's controlled foreign company rules apply to your structure.
- Outbound investment rules: your home country may require approval or a filing before you invest in Cambodia. Check these before you remit funds.
- Annual compliance: file VAT, prepayment tax and withholding tax by the 20th of each month (the 25th for e-filing), file the annual income tax return by March 31 of the following year, and note that a late Ministry of Commerce annual declaration is fined KHR 2,000,000 per year.
Why work with NSS Group on your Cambodia company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business consulting group with more than 25 years of experience, serving more than 30,000 companies. We handle company formation, bank account opening, accounting and tax, and annual maintenance in many countries and regions, including Cambodia. We can handle Ministry of Commerce online registration, tax registration and the QIP eligibility assessment for you. We assess your case for free and give you a written quote. Contact us through the form on this page.
Further reading
Sources: General Department of Taxation of Cambodia FAQ (tax registration fees, patent tax, VAT, withholding tax); CDC Handbook on Investing in Cambodia (July 2023); CDC Step by Step Guide; CDC public service fee schedule (Joint Prakas No. 991); KPMG Cambodia: Ministry of Commerce Prakas 117 simplifies business registration (February 2026); PwC Worldwide Tax Summaries – Cambodia: Taxes on corporate income; PwC Worldwide Tax Summaries – Cambodia: Other taxes; PwC Worldwide Tax Summaries – Cambodia: Tax administration. The latest official notices prevail. This page is general information, not legal or tax advice.
How long does it take to set up a company in Cambodia?
The process covers company registration with the Ministry of Commerce, tax registration with the General Department of Taxation and the business opening declaration with the Ministry of Labour. The official FAQ says tax registration takes about 7 to 10 working days and must be done within 15 working days after receiving the Ministry of Commerce registration certificate. Processing time for the Ministry of Commerce registration itself depends on the case and how complete the documents are. If you apply to the CDC for QIP status, the official processing time is 28 working days.
What documents do I need to register a company in Cambodia?
You usually need the company name, the articles of incorporation, passport copies and photos of shareholders and directors, a lease or title document for the registered address (with geographic coordinates), and shareholder resolutions. The 2026 Ministry of Commerce rules allow shareholder documents to be certified by a Cambodian notary, a Cambodian embassy or consulate abroad, or a foreign chamber of commerce recognized by the Ministry of Commerce. Shareholder resolutions no longer need to be notarized, and individuals must pass a background check.
Do I need to be in Cambodia in person to register a company?
Ministry of Commerce company registration is fully electronic and accepts electronic signatures, and the CamDX platform lets you file online with the Ministry of Commerce, the General Department of Taxation and the Ministry of Labour. So you do not always need to be there in person for registration. Bank account opening, the photo for tax registration, on-site address verification and later work permit applications usually still need you or an authorized representative to take part.
What tax and annual filings does a Cambodian company have?
The standard corporate income tax rate is 20% and VAT is 10%. Every month you file prepayment of income tax, withholding tax, salary tax and VAT, by the 20th of the following month in person or by the 25th for e-filing. The annual income tax return is due by March 31 of the following year. You also pay the annual patent tax and file an annual declaration with the Ministry of Commerce within 3 months after the incorporation anniversary.
Which businesses should set up a company in Cambodia?
Cambodia suits manufacturers building an ASEAN supply chain, traders who can use zero-rated exports, and tourism, agro-processing and infrastructure projects that can apply for QIP incentives. Cambodia is a member of ASEAN and RCEP, and foreign investors can own 100% of a company. If your business needs to hold land, plan a lease or concession for use rights first, because a foreign-owned company cannot own land.
Who can help me register a company in Cambodia?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served more than 30,000 companies. Our one-stop Cambodia company registration service covers entity type and QIP eligibility assessment, preparation and certification of the articles and shareholder documents, online company registration with the Ministry of Commerce, tax registration and patent tax with the General Department of Taxation, and the Ministry of Labour business opening declaration and company secretary arrangements. We assess your case for free and give you a written quote.