Short answer
These are the Cambodia numbers a market-entry decision usually turns on, in one place, each with the period it covers and the source that published it. The most recent of them is dated 20 October 2026. Where a figure is a rule rather than a statistic, the instrument that creates it is named instead.
Population, growth and prices as of 2025 actual, 2026 forecast
| Indicator | Figure | Period | Source |
|---|---|---|---|
| Population | 17,847,982 | 2025 | World Bank, updated 8 October 2026 |
| Real GDP growth | 6.0% | 2024 | World Bank, updated 8 October 2026 |
| Real GDP growth | 5.3% | 2025 | World Bank, updated 8 October 2026 |
| Real GDP growth (forecast) | 3.9% | 2026, forecast as at 23 September 2026 | AMRO ASEAN+3 Regional Economic Outlook, October 2026 update |
| Consumer price inflation (forecast) | 4.9% | 2026 | AMRO, October 2026 update |
| Fixed-asset investment approved | USD 5.92bn across 382 projects, about 217,000 jobs | January to September 2026 | CDC, reported 14 October 2026 |
| FDI net inflows | USD 5.1bn | 2025 | UNCTAD World Investment Report 2026 |
Approved investment is not the same as money received, and the two series in this table measure different things. Use the CDC series for project pipeline and the UNCTAD series for comparing countries.
Tax, duty and capital
| Item | Position | Instrument or source |
|---|---|---|
| Corporate income tax | 20% for medium and large taxpayers; progressive 0-20% for small taxpayers; 30% for oil, gas and certain minerals | PwC Worldwide Tax Summaries, 2 April 2026; Deloitte Cambodia Tax Highlights 2025 |
| Minimum tax | 1% of annual turnover including taxes other than VAT; not applicable to enterprises maintaining proper accounting records since 1 January 2017 | PwC, 2 April 2026 |
| Import VAT | 10%, on the customs value plus freight, insurance, duty and specific tax | CDC trade and customs law summary; DFDL Customs Guide 2026 |
| Customs duty | 0%, 7%, 15% or 35% ad valorem, plus specific tax on some goods | CDC; US ITA Cambodia import tariffs, 13 November 2025 |
| Branch profit remittance | 14% withholding tax | Deloitte, 2025 |
| Patent tax | Annual licence tax per business activity, due 31 March; 50% discount in the first year after registration | Single Portal user guide; Ministry of Commerce fee schedule |
| Capital gains tax | 20% on gains from immovable property, in force for immovable property from 1 January 2026 | Prakas 496 of 18 July 2025, via Deloitte, 2025 |
| Minimum registered capital | No capital-floor rule. KHR 4,000,000 is the default where a company’s articles do not state the number and value of shares (1,000 shares at KHR 4,000) | Law on Commercial Enterprises, Article 144 |
| Company registration fee | KHR 1,680,000 to incorporate a private limited company with a reserved name, KHR 1,720,000 if the name is reserved as part of incorporation; KHR 40,000 to reserve a name | Ministry of Commerce fee schedule |
Work, wages and sites
| Item | Figure | Period | Source |
|---|---|---|---|
| Minimum wage, garments, textiles, footwear, travel goods | USD 210 per month (probationary workers USD 208) | From 1 January 2026 | MLVT Prakas 214/25, 17 September 2025 |
| Statutory allowances on top | Transport or accommodation USD 7; attendance USD 10; meal USD 0.50 a day for overtime workers; seniority USD 2-11 | Kept unchanged by Prakas 214/25 | DFDL, October 2025 (secondary summary of the allowances) |
| Foreign staff ceiling | 10% of the local workforce: 3% office, 6% skilled, 1% unskilled | In force | MLVT Prakas 196, 20 August 2014 |
| Foreign staff quota window | 1 September to 30 November for the following year | Annual | DFDL, 1 September 2026 |
| Operational special economic zones | 35 zones, in 11 of Cambodia’s 25 provinces | As at March 2026 | US State Department, 2026 Investment Climate Statement |
| Approved zones, total | 39, including Sihanoukville, on an undated government SME portal | Undated | KHMERSME |
| Investment projects in operating zones | 745 projects, USD 8.9bn of capital, more than 180,000 employees, across 26 operating zones and 20 zone administrations | First half of 2024 | CDC SEZ Smart Search |
The zone counts are not in conflict: they count different things at different dates. One is operational zones, one is all approved zones, and the CDC page still publishes first-half-2024 data. Always ask which definition a number uses.
How to use this table
Three habits make this kind of table useful rather than decorative.
- Check the date before the number. A rule from 2023 and a rule from 2026 are not the same rule. Every row here carries its period.
- Use the primary tool, not the summary. Duty rates: the National Trade Repository. Registration fees: the Ministry of Commerce schedule. Work permits: the Ministry of Labour system. Preferential rates: the FTA portal.
- Re-verify before you commit. Rules change; a guide that tells you the date it checked is more useful than one that pretends the number is permanent.
Where we could not verify a figure from a primary source we left it out rather than repeat it, and where a legal position needs a professional we say so.
Questions investors ask
How big is the Cambodian economy?
Cambodia had a population of 17,847,982 in 2025, with real GDP growth of 6.0% in 2024 and 5.3% in 2025, on World Bank figures updated 8 October 2026. AMRO forecast 3.9% growth for 2026 in its October 2026 update, revised down from 4.2% in July.
How much foreign investment went into Cambodia in 2025?
About USD 5.1bn of net inflows on the UNCTAD measure for 2025. That is a different number from the USD 5.92bn of fixed-asset investment the CDC approved between January and September 2026, which is a pipeline measure of approved projects, not money received.
What is the minimum wage in Cambodia now?
USD 210 per month for workers in the textile, garment, footwear and travel goods sectors from 1 January 2026, set by MLVT Prakas 214/25. Statutory allowances sit on top: transport or accommodation USD 7, attendance USD 10, a meal allowance of USD 0.50 a day for overtime workers, and a seniority bonus of USD 2 to 11.
What is the corporate income tax rate?
20% for medium and large taxpayers and permanent establishments, with progressive rates from 0% to 20% for small taxpayers and 30% for oil, gas and certain minerals. A 1% minimum tax on turnover also applies, except to enterprises maintaining proper accounting records.
How many special economic zones are there in Cambodia?
Thirty-five operational zones in 11 of Cambodia’s 25 provinces as at March 2026, on the US State Department’s 2026 Investment Climate Statement. A government SME portal counts 39 zones in total, and the CDC’s own SEZ page still publishes first-half-2024 figures of 26 operating zones with 745 projects, USD 8.9bn of capital and more than 180,000 employees.
How much does it cost to register a company in Cambodia?
The Ministry of Commerce charges KHR 1,680,000 to incorporate a private limited company when the name has been reserved separately, or KHR 1,720,000 when it is reserved in the same application, plus KHR 40,000 for the name reservation itself. Tax, labour and CDC fees sit outside that figure.
Can a foreign company hire staff in Cambodia?
Foreign employees are capped at 10% of your local workforce, split 3% office, 6% skilled and 1% unskilled, and each needs a work permit. The annual quota window is 1 September to 30 November for the following year.
Is a commercial court available in Cambodia?
No. As at March 2026 the commercial court had still not launched, so enforcement runs through arbitration or negotiation, with the Ministry of Commerce and the Cambodian Chamber of Commerce facilitating mediation. Contracts need to be drafted to survive that route.
Official tools to use alongside this guide
- National Trade Repository: look up your HS code and duty rate
- Ministry of Commerce FTA portal: preferential rates by agreement
- Ministry of Commerce: official registration fees and penalties
- CDC SEZ Smart Search: zones, projects, capital and jobs
- Ministry of Labour: work permit and quota system (FWCMS)
- General Department of Taxation: taxes and filings
Sources
- World Bank, Cambodia population (SP.POP.TOTL), last updated 8 October 2026
- World Bank, Cambodia GDP growth (NY.GDP.MKTP.KD.ZG), last updated 8 October 2026
- AMRO, ASEAN+3 Regional Economic Outlook — quarterly update, October 2026 (published 5 October 2026, data as at 23 September 2026)
- Cambodia approves $5.92 bln in fixed-asset investments in first nine months of 2026 (Xinhua, 14 October 2026, citing the Council for the Development of Cambodia)
- UNCTAD World Investment Report 2026, Annex table 1: FDI inflows by country (published 7 July 2026)
- PwC Worldwide Tax Summaries: Cambodia — Taxes on corporate income (last reviewed 2 April 2026)
- Deloitte: Cambodia Tax Highlights 2025
- Council for the Development of Cambodia: Trade and Custom — tariff rates and customs law
- DFDL: Cambodia Customs Guide 2026 (customs procedure, duty and tax structure)
- Law on Commercial Enterprises of the Kingdom of Cambodia, official English text (2005, as amended)
- Ministry of Commerce, Business Registration: official fees and penalties schedule
- MLVT Prakas No. 214 on the minimum wage for textile, garment, footwear and travel good workers (17 September 2025), effective 1 January 2026
- DFDL: Cambodia increases the minimum wage for 2026 for garments, textiles and footwear
- MLVT Prakas No. 196 on the use of foreign workers (20 August 2014): the 10 per cent ceiling and its categories
- DFDL: Cambodia 2027 foreign employee quota application window (1 September to 30 November 2026)
- US Department of State: 2026 Investment Climate Statements — Cambodia (position stated as at March 2026)
- KHMERSME: laws, regulations and licence checklists for Cambodian businesses
- Council for the Development of Cambodia: SEZ Smart Search (operating SEZ, project, capital and employment totals)
General information only, not legal, tax or investment advice. Laws, rules and figures change. Confirm the current position with licensed Cambodian professionals before acting.