Annual Filing & Reporting Obligations for Businesses in Cambodia (2025 Guide)

Stay compliant with the General Department of Taxation and avoid costly penalties

Running a successful business in Cambodia isn’t just about having the right strategy or partnerships—it’s also about meeting your annual reporting obligations with the General Department of Taxation (GDT). Whether you’re a local entrepreneur or a foreign investor operating under a Qualified Investment Project (QIP), filing accurately and on time is essential for avoiding penalties and building long-term credibility.

In this comprehensive 2025 guide, we break down Cambodia’s filing requirements for businesses of all sizes, clarify key deadlines, and show you how Adaeng Development can help streamline your compliance journey.

📌 Why Annual Filing Matters for Business in Cambodia

Failure to file your taxes on time or misreporting income can result in:

• Monetary penalties and interest charges
• Loss of tax incentives (especially for QIP holders)
• Reputational damage or licensing issues
• Inability to remit profits or repatriate funds legally

Proper documentation also builds trust with partners, investors, and regulators. At Adaeng Development, we help clients set up systems to stay tax-compliant year-round—not just at tax season.

🧾 Mandatory Business Filings in Cambodia

Here’s a breakdown of what businesses must report annually (and throughout the year):

Note: All reports must be submitted via Cambodia’s Online Tax System.

✅ Step-by-Step: Annual Tax Filing in Cambodia

1. Prepare Your Financial Statements

This includes:

• Profit and loss statements
• Balance sheets
• Cash flow reports Must be in Khmer and compliant with Cambodia’s accounting standards.

2. Tax on Profit Filing

All entities must file an annual Tax on Profit return, even if you incurred a loss. Key points:

• Standard tax rate is 20% (unless exempt under QIP)
• Deductions allowed for operating expenses, depreciation, and interest (within limits)
• Submit using Form TOI via E-Tax Services Portal

3. Declare Non-Financial Corporate Updates

Update your company details with the Ministry of Commerce using the Annual Declaration of Commercial Enterprise:

• Shareholder/director changes
• Registered address updates
• Financial summaries

Missing this step can result in a temporary business suspension or fines up to KHR 2,000,000 (~$500).

📌 Need help registering or updating your company?

🧠 Common Mistakes to Avoid

Here are the most frequent (and costly) compliance missteps:

• Submitting financials in a foreign language without proper translation
• Omitting NSSF or salary tax data for local staff
• Assuming you’re exempt from filing due to low income or QIP status
• Failing to declare “nil activity” for dormant companies
• Delaying submission until the last week of March

Pro tip: Adaeng Development can take filing completely off your plate—our compliance team manages deadlines and handles GDT correspondence (www.adaeng.co/contact).

🛡️ QIP & Special Filing Considerations

If your business is registered as a Qualified Investment Project (QIP) under the Council for the Development of Cambodia (CDC), you may benefit from:

• Tax holiday on profit
• Exemption from minimum tax
• Accelerated depreciation

However, this does not exempt you from filing. QIPs must still file an Annual Profit Tax Return to report:

• Net profit (even if exempt)
• Carryforward losses
• Annual performance reports

📌 More on QIP incentives and compliance here

🔎 Salary & Social Security Reporting

All companies employing staff must:

• Withhold monthly Salary Tax (Tax on Income)
• Submit NSSF (National Social Security Fund) contributions
• Report changes in headcount or work permit status

This is often bundled into your monthly reporting but included in annual summaries to GDT and NSSF.

Learn more about employer obligations in our post: Employment Law in Cambodia (2025 Guide)

🧩 Tools for Filing and Reporting

The Cambodian government has digitized most reporting functions through:

• E-Tax Services (GDT)
• Ministry of Commerce Online Portal
• NSSF Cambodia

We recommend using certified tax agents or working with a compliance partner like Adaeng Development to ensure accuracy.

🎯 Final Thoughts

In Cambodia, annual filing is more than a box to check—it’s a strategic advantage. Keeping your business in good standing not only avoids penalties, but also:

• Builds transparency with banks and partners
• Qualifies you for new incentives and funding
• Protects your investment from bureaucratic risk

📞 Let Adaeng Development manage your compliance—start here: www.adaeng.co/contact

🔗 Internal Links:

• How to Register a Business in Cambodia
• Cambodia Tax System for Investors
• How to Structure a Foreign-Owned Company

🔗 External Links:

• General Department of Taxation
• Ministry of Commerce Cambodia
• National Social Security Fund