Cambodian Higher Educational Institutions Receive Tax Relief Until 2029


The Cambodian government has announced that tax reliefs for higher educational institutions will be extended for five years until the end of 2028.

The news was made public at the AmCham 2023 Tax Updates Forum, and it is hoped that said these reliefs “could attract more private investment in the educational sector” reported the Khmer Times.

The reliefs were initially introduced in December 2019 to higher educational institutions and in place from 2020 to 2023.

What Do The Educational Tax Reliefs Mean?

These tax reliefs will  exempt educational establishments from paying:

  • Income tax
  • Prepayment of income tax
  • Payment of minimum tax
  • VAT and withholding tax on services, interests and dividends
  • Scholarships and discounts for tuition fees will also not be treated as taxable income

Taxes will still need to be paid on:

  • Salary
  • Withdrawing tax on rent
  • Property tax and patent tax

Educational institutions will still need to adhere to regulations regarding taxation, including maintenance of accounting records (Articles 10 and 11).

New Cambodian Law on Taxation – 2024 Likely

The 2023 Tax Updates Forum also announced that the new Law on Taxation is still waiting to be approved by the government and King but will likely come into effect in January 2024.

Some of the key points for the new laws are:

  • Incorporating international good tax practices such as avoidance of double taxation.
  • General Department of Taxation (GDT) will have more power to seize of property for serious tax crimes.
  • New definitions of controlling stakes in a company; 20 per cent will now be considered a controlling stake instead of the current 51 per cent.


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