Cambodia: Fringe benefit tax on employee loans with below-market interest

Cambodia: Fringe benefit tax on employee loans

Tax guidance issued by the government includes the following:

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Related content

  • Circular No. 002 provides an update to the “tax on salary” exemption rule for seniority indemnity for 2020.
  • Instruction No. 7015 concerns the fringe benefit tax on a loan with below-market interest when provided by a company to employees. The difference between the lower interest rate and the market interest rate is subject to fringe benefit tax. Instruction No. 7015 is intended to provide options to determine the market interest rate for purposes of determining the difference.


Read an April 2020 report [PDF 167 KB] prepared by the KPMG member firm in Cambodia

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