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Cambodia

KH • KHMER • KHR (៛)

Cambodia offers a frontier for the bold. With 100% foreign ownership and aggressive tax incentives, it remains a haven for mobile capital. While the 20% corporate rate is standard, the true draw is the pervasive laissez-faire atmosphere. However, political continuity masks systemic corruption and a fragile rule of law. For the entrepreneur, it is a high-risk, high-reward landscape where personal freedom is often a matter of private means and the state’s reach is limited by its own inefficiency.

Upsides
  • Low corporate tax rates and simplified fiscal regimes for small businesses
  • Extensive use of US dollars to minimize exchange rate volatility and inflation risks
  • Full foreign ownership of companies without mandatory local partnership requirements in most sectors
Downsides
  • Pervasive systemic corruption requiring unofficial payments for basic administrative processes and legal protections
  • Unreliable electricity supply and high logistics costs hindering industrial and digital operations
  • Weak rule of law and arbitrary regulatory enforcement creating significant legal uncertainty for investors

Taxation

Corporate Tax 20%
Income Tax 0–20%
VAT 10%
Tax Treaties 1
IP Box ? Intellectual Property Box. A tax incentive offering reduced rates on income derived from patents, copyrights, and other intellectual property. No
Exit Tax ? A tax on unrealized capital gains triggered when a taxpayer moves their tax residence to another country. No

Compliance

BEPS ? Base Erosion and Profit Shifting. An OECD framework to combat tax avoidance strategies used by multinationals to shift profits to low-tax jurisdictions. Non-member
FATF ? Financial Action Task Force. An intergovernmental body that sets standards to prevent money laundering and terrorist financing worldwide. Non-member
FATCA ? Foreign Account Tax Compliance Act. A US law requiring foreign banks to report accounts held by US citizens to the IRS. Signatory
CRS ? Common Reporting Standard. An OECD standard for automatic exchange of financial account information between tax authorities globally. Non-signatory

Blacklists

FATF Blacklist ? Countries identified by FATF as having serious deficiencies in anti-money laundering and counter-terrorist financing measures. Clear
EU Blacklist ? The EU list of non-cooperative tax jurisdictions. Countries that fail to meet transparency and fair taxation standards. Clear

Payment Platforms

Stripe Unavailable
PayPal Available

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