Understanding Withholding Tax (WHT) in Cambodia: Rates & Compliance Guide

Under Cambodia’s Self-Assessment Tax Regime, registered tax taxpayers (Small, Medium, and Large enterprises) must act as withholding tax agents. Whenever payment is made to resident individuals or non-resident entities for specific services, the payer must deduct Withholding Tax (WHT) and submit it to the GDT.

Domestic Withholding Tax Rates

• 15% Service WHT: Applies to payments made to resident individuals for consulting, management, or technical services performed without a formal VAT invoice.
• 10% Rental WHT: Applies to rental payments for office space, warehouses, and real estate leased from non-registered property owners.
• 4% or 6% Interest WHT: Interest paid by domestic banks to resident depositors on fixed-term accounts.

Non-Resident Withholding Tax (14%)

Payments made to foreign corporations or individuals outside Cambodia for services, royalties, dividends, or interest are subject to a standard 14% non-resident WHT, unless reduced by an applicable Double Taxation Avoidance agreement (DTA) with countries like Singapore, China, or Malaysia.