ភាសាខ្មែរ
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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 | 3% for 03 years (thereafter 6%) |
| 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 | 3% for 03 years (thereafter 6%) |