ACLEDA Securities Plc.

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Tax on Securities

Taxable entity Cash dividend Capital gain Stock transaction (transferred tax) Interest on corporate bond
Foreign individual (non-resident investor) 7% for 03 years (thereafter 14%) Taxable but no enforcement and no tax return to be filed Tax exempt 7% for 03 years (thereafter 14%)
Individual resident investor or foreign individual (reside in Cambodia for more than 183 days) Tax exempt Taxable but no Personal Income Tax (PIT) Tax exempt 7.5% for 03 years (thereafter 15%)
Non-resident investor as foreign institution 7% for 03 years (thereafter 14%) Taxable but no enforcement and no tax return to be filed Tax exempt 7% for 03 years (thereafter 14%)
Resident investor as local institution Tax exempt Other income — Taxable under Tax on Profit (ToP) at 20% Tax exempt 7.5% for 03 years (thereafter 15%)
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