រៀនផ្ទាល់តាម​ Online ៖ Monthly Tax (ពន្ធប្រចាំខែ ) 👉រៀនតែ ១ ថ្ងៃ  សូមជ្រើសរើសថ្ងៃចង់រៀននៅខាងក្រោម 👇​ ​ ចុះឈ្មោះនៅថ្ងៃនេះនឹងចូលរៀននៅសប្តាហ៍ក្រោយ​ 

 វគ្គនេះបណ្តុះបណ្តាលដោយផ្ទាល់ពី លោក យ៉ាន់ ណាង (Yan Nang) ជាអ្នកមានបទពិសោធន៍ការងារជាង ១៥ ឆ្នាំនិងបានបញ្ចប់ ACCA​ (អ្នកដែលអាចប្រលងជាប់ ៤ មុខវិជ្ជាក្នុងពេលតែម្តងលំដាប់ផុតលេខ), MBA/BBA (សិស្សពូកែ) ,Tax Agent (លំដាប់ពិន្ទុខ្ពស់)​

ក្រុមហ៊ុន Phnom Penh HR នឹងធ្វើការបណ្តុះបណ្តាលទាក់ទងនឹងពន្ធប្រចាំខែ( Monthly Tax) ទាំងទ្រឹស្តីនិងការអនុវត្តជាក់ស្តែងតាមរយៈ Online ពន្ធអាករដែលត្រូវសិក្សារួមមាន៖

I. ប្រាក់រំដោះពន្ធលើប្រាក់ចំណូល( Prepayment of Income Tax​  )

• Usually 1% of monthly turnover (excluding VAT adjustments)
• Can be credited against annual Tax on Income later.

Example

Revenue = $20,000 excluding VAT

Prepayment of Tax on Income (PToI)= 20,000×1%=200

II. អាករលើការស្នាក់នៅ (​ Accommodation Tax  )

Accommodation Tax is a tax imposed on hotel and lodging services in Cambodia.

Businesses Subject to Accommodation Tax

This tax generally applies to:

• Hotels
• Guesthouses
• Resort Hotel
• Motels
• Hotel Apartment
• Other accommodation providers

The standard Accommodation Tax rate is: 2%

It is charged on:

• accommodation fee
• inclusive of all taxes except accommodation tax and VAT
• other service charge

Example

If a hotel charges a customer: Room fee = $100 ( amount before VAT)

Accommodation Tax= $100×2%=$2

So, Customer pays accommodation tax = $2 ( VAT  apply separately)

Simple Illustration

Item	Amount
Room Charge	$100
Accommodation Tax (2%)	$2
VAT (10%)	$10
Total	$112

III. ពន្ធកាត់ទុក(  Withholding Tax  )

Withholding Tax (WHT)

Payment Type	Resident Rate	Non-Resident Rate
Services	15%	14%
Rent	10%	14%
Interest	15%	14%
Royalties	15%	14%

Example

Service fee paid to Mr. A = $1,000

WHT = 1,000×15%=$150

IV. អាករបំភ្លឺសាធារណៈ (Public Lighting Tax  )

• Current Rate: 5% (officially increased from 3% via Prakas No. 168 MEF.Prk.GDT)
• Targeted Products: It is exclusively levied on alcoholic beverages (including beers, wines, and spirits; excluding local palm wine) and tobacco products (cigarettes and cigars).
• Under  Prakas 168, TPL has officially been transformed into a single-point tax. It is due and payable only once at the first stage of supply (at the moment of initial import or domestic production).
• Subsequent resellers (distributors, wholesalers, and retailers) are now  exempt from paying TPL on further sales.
• For a manufacturer or importer, the PLT base is the invoice selling price inclusive of all other applicable taxes (such as Customs Duties and Specific Tax/SPT), but excluding VAT and the PLT itself.
• PLT base = invoice selling price excluding VAT / ( 1+PLT rate 0.05) = invoice selling price including VAT /1.1/1.05, so PLT payable = PLT base x 5%

Summary Example

If a local brewery sells a batch of beer with an underlying taxable base value of $1,000 USD (assuming an SPT rate of 30% and PLT of 5%):

• Ex-Factory Value: $1,000.00
• SPT Amount:
  ($1,000 × 90%) × 30% = $270.00
• PLT Base:
  $1,000 + $270 = $1,270
• PLT Amount:
  $1,270 × 5% = $63.50
• VAT Base:
  $1,000 + $270 + $63.50 = $1,333.50
• VAT Amount:
  $1,333.50 × 10% = $133.35

• Total Invoice Price to Customer: $1,466.85 USD

V. ពន្ធលើប្រាក់បៀវត្សនិងអត្ថប្រយោជន៍បន្ថែម ( Tax on Salary and Fringe Benefit )

1. Monthly Salary Tax Rates (Resident Employee)

Applies To

• Employee salaries
• Wages
• Bonuses…

Monthly Progressive Tax Rates for Residents . The brackets regulated by Sub-Decree No. 48 are calculated sequentially: 

Bracket Tier	Monthly Taxable Salary (KHR)	Tax Rate	Deduction  (KHR)
Tier 1	0 to 1,500,000	0%	0
Tier 2	1,500,001 to 2,000,000	5%	75,000
Tier 3	2,000,001to 8,500,000	10%	175,000
Tier 4	8,500,001 to 12,500,000	15%	600,000
Tier 5	Over 12,500,000	20%	1,225,000

 

• Rebate for dependent children and spouse (housewife) = KHR 150,000 × Number of dependent children and spouse (housewife)
• Tax base  = Taxable salary – Rebate for dependent children and housewife
• Tax Payable = (Tax base  × TOS rate) – Deduction

Example-Resident Employee 

An employee is a resident, has 1 non-working spouse and 2 dependent children (Total = 3 dependents), and earns a gross monthly salary of KHR 9,500,000.

Calculate Dependent Deductions:

Deduction = 3 × KHR 150,000 = KHR 450,000

Determine Taxable Salary Base:

Taxable Base = KHR 9,500,000 – KHR 450,000 = KHR 9,050,000

Apply Progressive Rates (Using Tier 4 Formula):

Since KHR 9,050,000 falls into Tier 4 (15%), apply the quick deduction:

Tax Payable = (KHR 9,050,000 × 15%) – KHR 600,000

Tax Payable = KHR 1,357,500 – KHR 600,000 = KHR 757,500

2. Flat Tax Rate for Non-Residents

• Rate: 20% flat rate applied directly to gross Cambodian-sourced salary.
• Rule: Non-residents do not receive the KHR 1.5 million tax-free threshold and are not entitled to  family tax reductions (A non-working homemaker spouse, Dependent children ).

Example-Non-Resident Employee

A consultant comes to Cambodia on a 2-month contract (Non-Resident status), and earns a gross Cambodian-sourced monthly salary of KHR 9,500,000.

Tax payable = KHR 9,500,000 x 20% = KHR 1,900,000

3. Fringe Benefit Tax (FBT)

The employer pays the FBT directly to the General Department of Taxation (GDT). It is calculated on the fair market value of the benefits inclusive of all other taxes.

Tax Rate : 20%

FBT applies equally to both residents and non-residents.

Benefits provided to employees, such as:

• Company car
• Housing
• School fees
• Insurance
• Personal expenses paid by company...

Example

A company provides a resident manager with an apartment rental value of $500 USD per month.

FBT:

500×20%=100

VI. អាករពិសេសលើទំនិញនិងសេវាមួយចំនួន ( Specific Tax on Certain Merchandises and Services )

The Specific Tax on Certain Merchandises and Services (SPT) in Cambodia is a form of excise tax levied on the importation or domestic production and supply of specific luxury goods, select services, and socially sensitive products.

Tax Base and Calculation 

• • Domestically Produced Goods: The tax base is calculated on 90% of the ex-factory selling price recorded on the invoice, excluding Value Added Tax (VAT) , Public Lighting Tax (PLT) and the SPT itself.
  • Imported Goods: The tax base is calculated on the CIF (Cost, Insurance, and Freight) value plus the applicable customs duty.
  • Services: the formula used to calculate the SPT base for services = invoice total price excluding VAT / ( 1 + SPT rate) = invoice total price including VAT /1.1/ ( 1 + SPT rate)

Summary of Specific Tax Rates

Category	Merchandises & Services	Specific Tax Rate
Alcoholic Beverages :	Beers	30%
	Wine and other alcoholic products	35%
Tobacco Products :	Cigarettes	20%
	Cigars	25%
Non-Alcoholic Drinks	Carbonated/aerated soft drinks, flavored beverages, and drinks with added sugar (excluding water, milk, pure fruit/vegetable juice)	10%
Other Products		Various
Services :
	Telecommunication and telephone services	3%
	Domestic and international air passenger tickets (issued in Cambodia)	10%
	Entertainment services (e.g., clubs, karaoke, concerts)	10%

VII. អាករលើតម្លៃបន្ថែម ( Value Added Tax / VAT ) and Reverse Charge

1.Summary of Value Added Tax (VAT)

Value Added Tax (VAT) is an indirect consumption tax levied on the taxable supply of goods and services at each stage of production and distribution in Cambodia.

• Tax Rates:
  • 10% (Standard Rate): Applied to all domestic supplies of goods and services.
  • 0% (Zero Rate): Applied to exported goods, exported services, and qualified support industries providing goods/services to export-oriented garment, textile, or footwear manufacturers.
  • other rate 
• Tax Base: The calculation base is the net invoice selling price of the goods or services, which includes all  taxes (like SPT or PLT or ACT) but excludes the VAT itself.
• Input vs. Output Mechanism: Registered taxpayers collect Output VAT on their sales and pay Input VAT on their purchases. The monthly tax liability  is calculated as: VAT payable = VAT output – VAT input

Basic Example

A company sells goods for $5,000.

Output VAT = 5,000×10%=500

The company bought inventory for $2,000.

Input VAT = 2,000×10%=200

VAT Payable= 500−200=300

So: VAT payable to tax authority = $300

2. Summary of the VAT Reverse Charge Mechanism

Introduced primarily via Prakas No. 542 MEF.Prk regarding E-Commerce transactions, the Reverse Charge shifts the VAT obligation from the non-resident seller to the resident buyer.

• The Principle: When a Cambodian registered taxpayer purchases digital goods, services, or e-commerce provisions from a non-resident supplier (a foreign company with no permanent establishment in Cambodia), the local Cambodian buyer is legally required to declare, report, and pay the 10% VAT from foreign purchases.
• Creditability: The 10% VAT paid by the local company under the reverse charge mechanism is 100% claimable as Input VAT Credit in the subsequent monthly tax declaration, provided it relates directly to taxable business operations.

Example- Reverse Charge and WHT

Your local company receives a software consultancy invoice from an overseas provider for a contract total of $10,000 USD.

• The Tax Base for both WHT & VAT: $10,000.00 USD
• 14% WHT Calculation= $10,000 x  14%=$1,400
• 10% VAT Reverse Charge Calculation= $10,000 x 10 %=$1,000

Cash Flow Outcome:

• Net Cash Sent to Foreign Supplier: $10,000 – $1,400 = $8,600.00 if Contract is Net Payment after WHT otherwise we will pay $10,000 to Foreign Supplier
• Cash Paid to GDT for WHT : $1,400.00 
• Cash Paid to GDT for Reverse Charge : $1,000.00 USD (Fully claimable as Input VAT Credit next month)

VIII.  Examples and Questions 

Note:

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