Tax on Income for Resident & Non-Resident

Summary Lesson-Tax on Income for Resident & Non-Resident Taxpayers

Tax on Income (“TOI”) applies to both resident and non-resident taxpayers.

Resident Taxpayers

Resident taxpayers are subject to tax on income from Cambodia-sourced income and worldwide income.
Legal companies are considered residents of Cambodia for tax purposes if the principal place of business is in Cambodia or if they are managed from Cambodia.

Non-Resident Taxpayers

Non-Resident taxpayers are subject to tax on income from Cambodia-sourced income.
A non-resident taxpayer will be deemed for tax purposes if such taxpayer is found to have a permanent establishment (“PE”) in Cambodia. Income derived from Cambodia-based activities or assets located in Cambodia is determined to be Cambodian-sourced.