Profit Tax Rate for Small Taxpayer
Income (Profit) Tax Rate for Small Taxpayer (Updated 2021)
The profit realized by small taxpayers, the physical person, sole proprietorship and the distributive share to each member of a pass-through that is not classified as a legal person are subject to tax on income (profit) from 0% to 20% of the progressive tax rate as follows.
Tax Rate Now:
| Parts of the annual taxable profit | Tax rate | |
| From 0 to 16,000,000 KHR | 0% | |
| From 16,000,001 KHR to 24,000,000 KHR | 5% | |
| From 24,000,001 KHR to 102,000,000 KHR | 10% | |
| From 102,000,001 KHR to 150,000,000 KHR | 15% | |
| Greater than 150,000,000 KHR | 20% |
Tax Rate Before:
| Parts of the annual taxable profit | Tax rate | P= Taxable Profit |
| From 0 to 12,000,000 KHR
(Approximate: USD 3,000) |
0% | 0 |
| From 12,000,001 KHR to 18,000,000 KHR
(Approximate: USD 3,000 to USD 4,500) |
5% | P x 5% – 600,000 KHR |
| From 18,000,001 KHR to 102,000,000 KHR
(Approximate: USD 4,500 to USD 25,500) |
10% | P x 10% – 1,500,000 KHR |
| From 102,000,001 KHR to 150,000,000 KHR
(Approximate: USD 25,500 – USD 37,500) |
15% | P x 15% – 6,600,000 KHR |
| Greater than 150,000,000 KHR
(Approximate: above USD 37,500) |
20% | P x 20% – 14,100,000 KHR |