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Company Registration in Cambodia-An Overview

Are you starting a company in Cambodia? Then complete company registration in Cambodia with the help of seasoned consultants at Enterslice. Foreign investors can establish and fully own most types of businesses in Cambodia, with Private Limited Companies being the most commonly chosen structure.

The incorporation process is streamlined through the Ministry of Commerce’s online registration portal, allowing businesses to be registered within a relatively short timeframe. With low capital requirements, a young workforce, competitive operating costs, and expanding infrastructure, Cambodia continues to attract entrepreneurs and multinational companies seeking to establish a presence in Southeast Asia.

Moreover, the Cambodian government actively encourages foreign investment through the 2021 Law on Investment, which provides various incentives under the Qualified Investment Project (QIP) regime, including corporate tax holidays, reduced tax rates, customs duty exemptions, and depreciation benefits. As a member of ASEAN, RCEP, and the WTO, Cambodia also offers businesses access to regional and global markets through favourable trade agreements. Have a look at the prominent industries in Cambodia-

Garments and Textiles

Tourism and Hospitality

Agriculture and Agribusiness

Real Estate and Construction

Light Manufacturing

Fintech and Digital Services

Energy and Infrastructure

Logistics and Supply Chain Services

Pharmaceuticals

Complete your Company Registration in Cambodia Seamlessly with Enterslice

Set up in Cambodia, with low costs, 100% foreign ownership, and fast processing. Emerging sectors: fintech, eco-tourism, and renewables.

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Benefits to Register a Company in Cambodia

The list of benefits to register a company in Cambodia is as follows:

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Tourism Sector

Cambodia’s tourism sector is a major driver of its economy, contributing more than 10% to the national GDP. The industry is rapidly expanding due to increasing international arrivals, and the government actively promotes eco-tourism to support sustainable and responsible travel development.

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Agriculture Sector

Agriculture plays a vital role in Cambodia’s economy, with key crops including rice, corn, sugarcane, coconut, and cassava. These agricultural activities not only support food production but also significantly contribute to rural income and overall national revenue.

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Government Scheme (QIP – Qualified Investment Project)

The Cambodian government offers strong incentives under the Qualified Investment Project (QIP) scheme to attract foreign investment. Eligible companies can benefit from corporate tax exemptions for up to nine years, import duty exemptions on equipment, and accelerated depreciation on new assets and machinery.

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Diverse Culture and Tradition

With strong laws and regulations like charging order protection in place, you can safeguard your personal assets from company creditors and bad debts. As an LLC owner, you will only be responsible to the extent of your capital contribution in the business.

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Complete Foreign Ownership

Cambodia is globally recognized for its rich cultural heritage and traditions, with Angkor Wat being one of its most iconic landmarks. Built during the Khmer Empire, this ancient temple complex attracts tourists from around the world and reflects the country’s deep historical significance.

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Oil and Gas Reserves

Cambodia is believed to have untapped oil and gas reserves that present significant potential for future economic growth. These resources further enhance the country’s investment appeal, particularly for businesses considering company registration in Cambodia.

Regulatory Bodies for Company Registration in Cambodia

The list of regulatory bodies for Company registration in Cambodia is as follows:

  • Ministry of Commerce (MOC)- Company registration through the Online Business Registration portal
  • General Department of Taxation (GDT)- Tax registration including Corporate Tax (CT), VAT, Withholding Tax (WHT) and Patent Tax
  • Council for the Development of Cambodia (CDC)- Investment approvals, QIPs, SEZs and FDI facilitation
  • National Bank of Cambodia (NBC)- Banking regulation, foreign exchange control, fintech licensing and supervision
  • Securities and Exchange Regulator of Cambodia (SECC)- Securities market regulation, CSX listings, brokers and fund managers
  • Ministry of Labour and Vocational Training (MoLVT) + National Social Security Fund (NSSF)- Labour compliance, work permits, social security and healthcare contributions

What Documents are Required for Cambodia Company Registration?

The list of documents required for a Cambodia company registration is as follows:

Notarized passport copy (or Cambodia consulate-legalized)

Proof of address (utility bill within last 3 months)

CV / professional resume of directors

UBO declaration & source of wealth documentation

2 passport-size photos (white background)

Notarized & apostilled Certificate of Incorporation of the parent company

Apostilled Articles/Bylaws with Khmer translation

Board resolution authorizing Cambodia investment & capital

Certificate of good standing (issued within the last 3 months)

Audited financial statements of the parent company (last 2 years)

What are the Types of Business Entities for Company Setup in Cambodia?

The different types of business entities for company setup in Cambodia are as follows:

Sole proprietorship

A sole proprietorship is a business structure that is wholly owned and operated by one person, such that the owner owns all the capital and profits. It is not a separate legal entity; unlike a limited liability company, the owner is personally liable for the company’s debt.

Partnership

A partnership is divided into two types: general partnerships, which are contracts between two or more persons who combine their property, activities or knowledge to conduct their business activities to generate profit and who share equal legal liabilities. Second is a limited partnership, where limited partners contribute capital without full liability, thus making it ideal for those seeking an investment role.

Limited liability company

The limited liability company is the most common business entity in Cambodia. It can be 100% foreign owned, or it can have 1 to 30 shareholders.

Branch Office

A branch office is simply an extension of a foreign parent company and lacks a separate legal identity. Any liabilities or obligations of the branch are directly borne by the parent company abroad. In Cambodia, activities carried out by a branch office are generally subject to local taxation.

Representative Office

A representative office also functions as an extension of a foreign parent company, but it is limited to acting as a local representative only. It is not permitted to carry out profit-generating activities in Cambodia. One key advantage is that it usually receives faster approval from government authorities. Since it does not undertake income-generating operations, it is not subject to tax on profits in Cambodia.

Ongoing Compliance for Company Formation in Cambodia

The list of ongoing compliance for Company Formation in Cambodia is as follows:

  • Annual Declaration of Commercial Enterprise to MOC by 30 June
  • Statutory audit required for QIPs, banks, MFIs, and entities with turnover > KHR 4B (~$1M)
  • AGM to be held within 6 months of the financial year-end
  • Annual Tax-on-Income (TOI) return to GDT by 31 March
  • Transfer pricing documentation required if related-party transactions exist (Prakas 986)
  • Monthly tax returns (VAT, WHT, salary tax, TOI prepayment) by the 25th of each month
  • Patent Tax payment to GDT by 31 March each year
  • Quarterly NSSF contributions for healthcare and occupational risk
  • Annual Patent Tax renewal, along with updated business activity filing
  • Real property tax (if applicable) by 30 September

What is the Process for Company Registration in Cambodia?

The step-by-step process for Company registration in Cambodia is as follows:

Choose Entity Type & Reserve Company Name

Select your preferred business structure, such as a Private Limited Company (Pte Ltd), Single-Member Limited Liability Company (SMLLC), Public Limited Company (PLC), Branch Office, or Representative Office. We will assist in reserving a unique company name through the Ministry of Commerce (MOC) Online Business Registration portal.

Prepare Constitutional Documents

Draft the Memorandum of Association (MOA) and Articles of Association (AOA) in both Khmer and English. For Qualified Investment Projects (QIPs), a CDC-licensed local agent may be required to facilitate compliance and approvals.

Open a Capital Deposit Account

Open a temporary capital deposit account with approved banks such as ABA, ACLEDA, Canadia Bank, or Foreign Trade Bank and deposit the minimum required share capital of KHR 4 million (approximately USD 1,000).

Submit the Incorporation Application

Submit the incorporation application along with constitutional documents, bank deposit confirmation, shareholder details, and KYC information to the Ministry of Commerce (MOC), along with the applicable government registration fees.

Receive the Incorporation Certificate

Upon approval, obtain the Certificate of Incorporation, company extract, and official company seal. The registration process is typically completed within 5–10 working days.

Tax Registration

Register your company with the General Department of Taxation (GDT) within 15 days of incorporation to obtain a Tax Identification Number (TIN), Patent Tax Certificate, and VAT registration where applicable.

Labour & Social Security Registration

Complete registrations with the Ministry of Labour and Vocational Training (MoLVT) and the National Social Security Fund (NSSF) to ensure compliance with employment and social security regulations.

Obtain Sector-Specific Licenses

Apply for industry-specific permits and approvals, such as banking, healthcare, education, tourism, or manufacturing licenses. Businesses seeking investment incentives may also apply for CDC QIP approval.

Activate Business Bank Account

Convert the temporary capital deposit account into a fully operational business bank account and establish multi-currency banking facilities, including USD and KHR accounts, for day-to-day business transactions and payroll management.

Business Setup in Cambodia with our Top-rated Local Consultants

Enterslice makes the process of business setup in Cambodia easy and stress-free.

  • Fast and Streamlined Process
  • Local Consultants in Cambodia

What is the Timeline for Company Registration in Cambodia?

The timeline for Wyoming LLC Registration is as follows:

Entity Selection & Name Reservation: Day 1

Choose the appropriate business structure and reserve the company name through the MOC portal.

Document Preparation: Day 1–2

Prepare the Memorandum of Association (MOA), Articles of Association (AOA), and other incorporation documents.

Capital Deposit: Day 2–3

Open a temporary bank account and deposit the minimum required share capital.

Company Incorporation Filing: Day 3–5

Submit the incorporation application along with all supporting documents to the MOC.

Certificate Issuance: Day 5–10

Receive the Certificate of Incorporation and official company registration documents.

Tax Registration: Day 10–12

Register with the GDT to obtain the Tax Identification Number (TIN), Patent Tax Certificate, and VAT registration.

Labour & Social Security Registration: Day 11–13

Register with the MoLVT and NSSF to ensure employee and social security compliance.

Sector-Specific Licensing: Day 12–15

Obtain any industry-specific approvals, permits, or CDC QIP approvals, if applicable.

Bank Account Activation: Day 13–15

Convert the temporary bank account into a fully operational business bank account.

What are the Banking Options for Cambodia Company Registration?

The banking options for Cambodia company registration are as follows:

  • ABA Bank: Largest commercial bank with strong digital banking and corporate services
  • ACLEDA Bank: Extensive branch network; strong SME and trade finance support
  • Canadia Bank: Leading domestic bank offering corporate banking and trade finance
  • Foreign Trade Bank of Cambodia (FTB): State-owned bank focused on FX and international transfers
  • J Trust Royal Bank: Japanese bank offering corporate banking and FX services
  • Maybank Cambodia: Malaysian bank supporting ASEAN cross-border banking
  • Cambodia Public Bank: Strong in SME lending and trade finance
  • BRED Bank Cambodia: French bank focused on international corporate banking services

What are the Key Requirements for Online Business Registration in Cambodia?

The key requirements for Online Business Registration in Cambodia are as follows:

  • You must secure a local address in Cambodia which can be a commercial lease, your own office or a virtual office, which Enterslice can assist you in obtaining.
  • A minimum capital of KHR 4 million (approx. USD 1,000) is required to be deposited into your Cambodia corporate bank account within 15 days of receiving the Incorporation Certificate.
  • 100% foreign ownership is allowed, where directors and shareholders can be foreigners and do not need to reside in the country. However, a company secretary must also be appointed and must be a resident of Cambodia.

Tax Overview for Business Setup in Cambodia

The list of taxes for business setup in Cambodia is as follows:

  • Corporate Income Tax: 20% standard rate (30% for oil, gas, and mining sectors)
  • QIP incentives: 0% tax for 3–9 years or 9% reduced rate / 40% special depreciation option
  • VAT: 10% standard rate, 0% on exports, applies above KHR 250M turnover (~$62K)
  • Withholding Tax: ranges from 6% to 15% depending on payments (interest, dividends, services)
  • Minimum Tax: 1% of annual turnover, waivable with proper audit compliance
  • Patent Tax: annual fixed fee from KHR 400K–3M (~$100–750) based on turnover bracket

Ready to Register your Company in Cambodia?

Let our experts at Enterslice help you register your company in Cambodia.

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Why Trust Enterslice for Company Registration in Cambodia?

Enterslice is one of the world’s leading business consulting and compliance management companies, with its wings spread across 100+ countries worldwide. You may trust Enterslice for Company registration in Cambodia for the following reasons:

  • End-to-end assistance for a Cambodia company registration, including incorporation, licensing, and compliance
  • 15+ years of market leadership and industry experience
  • 500+ companies formed in Cambodia
  • Expert knowledge of Cambodian laws, the Ministry of Commerce (MOC), CDC regulations, and the tax framework
  • Support with the CamDX online registration system for smooth and accurate filing
  • Assistance in setting up all entity types, including Private Limited Company, Branch Office, and Representative Office
  • Post-registration compliance support, including tax filings, audits, and annual declarations
  • Access to global legal and financial experts with a strong local Cambodian regulatory understanding
  • Faster incorporation process with reduced errors and streamlined documentation handling
  • Strategic advisory support for taxation, expansion planning, and cross-border structuring

FAQs on Company Registration in Cambodia

Registering a company in Cambodia offers access to a growing economy driven by tourism, agriculture, and foreign investment. Businesses can benefit from government incentives under the Qualified Investment Project (QIP) scheme, including tax holidays and import duty exemptions. Cambodia's strong tourism industry, rich cultural heritage, expanding agricultural sector, and emerging oil and gas potential make it an attractive destination for both local and international investors.

Company registration in Cambodia and compliances are regulated by key authorities, including the Ministry of Commerce (MOC) for incorporation, the General Department of Taxation (GDT) for tax matters, and the Council for the Development of Cambodia (CDC) for investment approvals. Financial and securities activities are overseen by the National Bank of Cambodia (NBC) and the SECC, while labour and social security compliance fall under the MoLVT and NSSF.

You need a notarized passport copy, proof of address, director CVs, a UBO declaration with source of wealth, and passport-size photos. For foreign-owned companies, additional requirements include apostilled incorporation documents and bylaws (with Khmer translation), board resolution, a recent certificate of good standing, and the last 2 years’ audited financial statements.

Cambodia offers several business structures, including sole proprietorship, partnership, limited liability company (LLC), branch office, and representative office. A sole proprietorship is owned by a single individual with unlimited liability. Partnerships can be general (with shared liability) or limited (with silent investors). The LLC is the most common form, allows 100% foreign ownership, and has 1–30 shareholders. A branch office operates as an extension of a foreign company with full liability on the parent, while a representative office only acts as a liaison and cannot earn income in Cambodia.

Ongoing compliance includes annual filings with MOC (by 30 June) and tax return submission to GDT (by 31 March), along with monthly VAT, WHT, and salary tax filings by the 25th. Companies must hold an AGM within 6 months of year-end, pay Patent Tax annually, contribute to NSSF quarterly, and comply with audit, transfer pricing, and property tax requirements where applicable.

Company registration in Cambodia involves selecting the entity type, reserving a name with the MOC, preparing constitutional documents (MOA and AOA), and opening a capital deposit account. The incorporation application is then submitted to the MOC, followed by receiving the Certificate of Incorporation. After that, the company must complete tax registration with the GDT, register for labour and NSSF compliance, and obtain any sector-specific licenses if required. Finally, the capital account is converted into an operational bank account for business use.

The key banking options for company registration in Cambodia include leading local and international banks such as ABA Bank, ACLEDA Bank, Canadia Bank, Foreign Trade Bank of Cambodia (FTB), J Trust Royal Bank, Maybank Cambodia, Cambodia Public Bank, and BRED Bank Cambodia. These banks provide essential corporate banking services, including account opening, trade finance, foreign exchange, SME lending, and cross-border transaction support for businesses operating in Cambodia.

To register a company in Cambodia, you need a local registered address and a minimum paid-up capital of KHR 4 million (approx. USD 1,000), which must be deposited within 15 days of incorporation. Cambodia allows 100% foreign ownership, but a resident Cambodian company secretary must be appointed.

Businesses in Cambodia are generally subject to a 20% Corporate Income Tax, a 10% VAT, a withholding tax of 6%–15%, and an annual Patent Tax based on turnover. Qualified Investment Projects (QIPs) may benefit from tax holidays or reduced tax rates, while a 1% Minimum Tax may apply unless exempt through audit compliance.

Yes, both foreign individuals and foreign-owned companies can fully register a business in Cambodia. The most common business structure is a Private Limited Company (PLC), which allows 100% foreign ownership in most sectors.

No, you do not need a Cambodian citizen as a partner or director for most businesses. It is mandatory to appoint a company secretary, and you must also have a registered office address to comply with regulatory requirements.

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