Cambodia: Income tax treaties | KPMG Global
Share with your friends

Cambodia: Income tax treaties with Singapore, Thailand, China, Brunei Darussalam

Cambodia: Income tax treaties

Guidance for implementing income tax treaties between Cambodia and other Asian countries includes instructions concerning: (1) how a withholding agent is to make an application to apply a reduced rate of withholding tax; (2) how a resident can claim a tax credit; and (3) how a resident can obtain a “certificate of residence.”


Related content

The new income tax treaties are those between Cambodia and: 

  • Singapore—effective 1 January 2018
  • Thailand—effective 1 January 2018
  • China—effective 1 January 2019
  • Brunei Darussalam—effective 1 January of the year following ratification


Read a June 2018 report [PDF 750 KB] prepared by the KPMG member firm in Cambodia


Other topics discussed in this report from KPMG include:

  • Tax obligations of associations and non-governmental organisations
  • Rules and procedures for tax on income on insurance enterprises

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal