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CAMBODIA: Two-Year Corporate Tax Exemption on Offer to SMEs that Opt to Go Legit

SMEs that voluntarily register with Cambodia’s General Department of Taxation (GDT) before the end of 2018 are to be exempt from Corporate Income Tax (CIT) for two consecutive years. The exemption applies to newly established SMEs as well as to existing companies that have not previously registered.

The move has been designed to woo the 40% of Cambodia’s 500,000 existing SMEs that currently pay no tax. In order to qualify, companies must have an annual turnover of less than US$500,000.

Content provided by Picture: HKTDC Research
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