Cambodia: Income tax treaty with Malaysia

Cambodia: Income tax treaty with Malaysia

An income tax treaty between Cambodia and Malaysia has entered into force and is effective beginning 1 January 2021.


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The income tax treaty was ratified by Cambodia, by measures promulgated as Royal Kramno NS/RKM/1120/023 (14 November 2020).

The Cambodia-Malaysia income tax treaty—similar to income tax treaties with other neighboring Southeast Asian countries—includes reduced rates of withholding tax for various payments such as dividends, royalties, technical services, and interest.

The income tax treaty with Malaysia is the eighth treaty in Cambodia’s network of income tax treaties. Currently pending ratification is an income tax treaty between Cambodia and South Korea (signed in late 2019).

Read a January 2021 report [PDF 141 KB] prepared by the KPMG member firm in Cambodia

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