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Small Tax Payer
Self-Assessment Tax Regime regulated by the General Department of Taxation (GDT), taxpayers are categorized into Small, Medium, and Large taxpayers based on business legal status, annual revenue, total assets, and operational scope.
A Small Taxpayer refers to a small-scale sole proprietorship or partnership operating within specific revenue or asset thresholds.
1. Annual Turnover (Revenue)
Industrial Sector: KHR 250 million to KHR 1.6 billion (approx. $62,500 – $400,000 USD).
Agriculture, Commercial, and Service Sectors: KHR 250 million to KHR 1 billion (approx. $62,500 – $250,000 USD).
2. Total Business Assets
(If annual revenue criteria cannot be determined, asset thresholds are evaluated)
Industrial Sector: KHR 200 million to KHR 2 billion (approx. $50,000 – $500,000 USD).
Agriculture, Commercial, and Service Sectors: KHR 200 million to KHR 1 billion (approx. $50,000 – $250,000 USD).
3. Operational Triggers
Regardless of full-year revenue, a business qualifies as a Small Taxpayer if it:
3. Operational Triggers
Regardless of full-year revenue, a business qualifies as a Small Taxpayer if it: Participates in public bidding, price quotations, or surveys for the supply of goods or services. Has turnover exceeding KHR 60 million (~$15,000 USD) in any 3 consecutive months (or expects to reach this in the upcoming 3 months)
Medium Tax Payer
A business or organization is categorized as a Medium Taxpayer if it meets any of the following turnover, asset, or legal status criteria:
1. Annual Turnover (Revenue)
- Agriculture Sector: KHR 1 billion to KHR 4 billion (approx. $250,000 – $1,000,000 USD).
- Service & Commercial Sectors: KHR 1 billion to KHR 6 billion (approx. $250,000 – $1,500,000 USD).
- Industrial Sector: KHR 1.6 billion to KHR 8 billion (approx. $400,000 – $2,000,000 USD).
2. Total Business Assets (Evaluated if annual turnover cannot be clearly determined)
- Agriculture, Service & Commercial Sectors: KHR 1 billion to KHR 2 billion (approx. $250,000 – $500,000 USD).
- Industrial Sector: KHR 2 billion to KHR 4 billion (approx. $500,000 – $1,000,000 USD).
3. Entity Type & Legal Status
Regardless of annual revenue or total asset value, an entity automatically qualifies as a Medium Taxpayer if it is:
- Registered as a legal entity (e.g., Private Limited Company / Ltd.) or a Representative Office.
- National/sub-national state institutions, associations, or non-governmental organizations (NGOs).
- Foreign diplomatic missions, consular offices, or international technical agencies.
Large Tax Payer
An enterprise is categorized as a Large Taxpayer if it exceeds the turnover/asset limits of Medium Taxpayers or falls under specific operational and legal statuses:
1. Annual Turnover (Revenue)
- Agriculture Sector: Exceeding KHR 4 billion (approx. > $1,000,000 USD).
- Service & Commercial Sectors: Exceeding KHR 6 billion (approx. > $1,500,000 USD).
- Industrial Sector: Exceeding KHR 8 billion (approx. > $2,000,000 USD).
2. Legal Status & Entity Classification
Regardless of turnover, an entity is automatically classified as a Large Taxpayer if it falls under any of the following categories:
- Qualified Investment Projects (QIPs) approved by the Council for the Development of Cambodia (CDC).
- Branches of Foreign Companies operating in Cambodia.
- Subsidiaries of Multinational Companies (MNCs).
