Overview

For businesses operating in Cambodia, staying compliant with the General Department of Taxation (GDT) requires careful attention to filing deadlines throughout the year. Missing a deadline — even by a day — can trigger penalties and interest charges that accumulate rapidly.

This guide consolidates all key tax filing deadlines for the 2025 fiscal year into a single reference document for finance teams, CFOs, and business owners.

Monthly Tax Obligations

Cambodia's tax system requires most businesses to submit several monthly tax returns. These must be filed by the 20th of the following month for the prior month's activity.

Value Added Tax (VAT)

VAT returns (Form VAT-001) must be filed monthly for all businesses registered under the Real Regime tax system. The standard VAT rate is 10%. The return covers output VAT on sales and input VAT on eligible purchases, with the net amount either payable to GDT or carried forward as a credit.

Deadline: 20th of the following month. Late filing incurs a 10% penalty on the tax due plus 2% per month interest.

Tax on Income (ToI) Prepayment

Businesses are required to make monthly prepayments of Tax on Income at a rate of 1% of monthly turnover. This is deducted from the final annual ToI liability, ensuring businesses pay tax incrementally rather than in one large annual payment.

Withholding Tax (WHT)

WHT must be deducted at source and remitted to GDT monthly. Key rates include:

  • Resident contractors and service providers: 15%
  • Interest payments to residents: 6%
  • Rental payments: 10%
  • Payments to non-residents: 14%

Annual Tax Obligations

Annual Tax on Income Return

The Annual ToI Return must be filed by 31 March of the following year for calendar-year taxpayers. This covers the full year's taxable profit, after adjusting for depreciation, deductible expenses, and any applicable tax incentives.

The standard ToI rate for most companies is 20%. Qualified Investment Projects (QIPs) may benefit from multi-year tax holidays reducing this to zero during the incentive period.

Patent Tax

Patent Tax (business license fee) is due annually by 31 January. The amount varies by business size and type, ranging from $25 for small businesses to $5,000 or more for large enterprises.

EP Partners recommends setting internal reminders 10 business days before each deadline to allow sufficient time for data preparation, review, and filing without last-minute pressure.

Key Dates Summary for 2025

  • 20 January: Monthly VAT, WHT, and ToI prepayment for December 2024
  • 31 January: Patent Tax annual payment
  • 20 February: Monthly filings for January 2025
  • 31 March: Annual Tax on Income Return for FY2024
  • 20th of each month: Ongoing monthly VAT, WHT, and ToI prepayment obligations

Penalties for Non-Compliance

The GDT imposes graduated penalties for late filing and payment:

  • Late filing: 10% of tax due
  • Late payment: 2% per month interest on outstanding balance
  • Tax evasion: Criminal penalties may apply in severe cases

Businesses that proactively identify errors and file amended returns before GDT audits are generally treated more favorably than those identified through routine examination.