KH · N 11°34′ · E 104°55′
Cambodia
Cambodia permits 100% foreign ownership in most sectors and suits manufacturing, trading, logistics, and regional supply-chain operations. Registration, tax, and some licensing can use the government single portal, while land ownership and selected sectors remain restricted.
A China–ASEAN node for manufacturing and trade.
Private Limited Company (Co., Ltd.)
Talk to an advisorKey points on one page.
- Tax
- Corporate income tax is generally 20%; QIPs may receive incentives, and minimum-tax treatment should be checked
- Shareholders and directors
- At least 1 shareholder and 1 director; both may be foreign, with no resident-director requirement
- Share capital
- The statutory minimum-capital rule has changed; practice commonly applies KHR 4 million (about USD 1,000)
- Local requirements
- A Cambodian registered office and local registered agent are required; most sectors allow 100% foreign ownership, but land ownership is restricted
- Annual maintenance
- Annual commercial declaration plus monthly and annual tax filings; qualifying companies must obtain an annual audit
- Incorporation timeline
- About 8 working days through the single portal with complete documents; licenses and banking take additional time
- Public disclosure
- Company-registration data is disclosed within the available search scope; beneficial-owner data must be kept or provided as required
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01Council for the Development of Cambodia — Company Law and Commercial Enterprise
- 02Royal Government of Cambodia — Online Business Registration
- 03Council for the Development of Cambodia — Law on Investment
- 04PwC Worldwide Tax Summaries — Cambodia: Taxes on Corporate Income
- 05PwC Worldwide Tax Summaries — Cambodia: Tax Administration
- 06Andersen Cambodia — FAQ on Corporate Registration in Cambodia
02 · Advantages
Why Cambodia
- 01100% foreign ownership permitted in most sectors
- 02Proximity to China and ASEAN supply chains supports manufacturing and trade
- 03Single portal combines business, tax, and labour registration
03 · Requirements
Formation requirements
- Arrange a Cambodian registered office, registered agent, and articles of association
- Check sector licenses, foreign-worker permits, and land-use arrangements
- Company names and statutory documents may need Khmer versions as required by the authorities
04 · Compliance
Annual compliance
- File the annual declaration of commercial enterprise with the Ministry of Commerce
- File applicable monthly taxes and annual CIT or minimum-tax returns within 3 months after year-end
- Appoint an independent auditor when public-accountability, QIP, or size thresholds apply
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Cambodia company.
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