Latitax

Not a Latitax destination

Cambodia

A dollarised economy with salary tax capped at 20% and 20% corporate tax, but residents are taxed on worldwide income, a 20% capital gains tax is on the books, and there is no UK treaty.

Income tax, top rate

Secondary

20%

Salary tax, progressive to 20%.

Source: PwC Worldwide Tax Summaries - Cambodia · checked 2026-09-29

Capital gains

Secondary

20%

Capital gains tax at 20%; its start was repeatedly postponed, so confirm it applies to the disposal date.

Source: PwC Worldwide Tax Summaries - Cambodia · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - Cambodiasecondary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29