Entity Formation in Cambodia

Ready for a permanent Cambodian presence? We advise you on the best time to incorporate, help you set up the right way, and stay alongside you for the accounting, payroll, and compliance that follow.

  • Independent advice
  • Vetted partners
  • Honest timing

What incorporating in Cambodia means

A Private Limited Company, locally abbreviated Co., Ltd. (not to be confused with a Plc, which under Cambodian company law denotes a Public Limited Company), is the standard vehicle for a permanent business presence, formed through the Ministry of Commerce with as few as one shareholder and one director. The government permits 100% foreign ownership in most sectors. When you form one, you become the legal employer and operator in Cambodia, with full control and no per-employee EOR fees, in exchange for the setup time and the ongoing obligations.

01

Your own company

Your own Private Limited Company makes you the legal employer and operator in Cambodia, with full control of employment terms and a local brand presence.

02

Lower cost at scale

No per-employee EOR fees. For permanent, proven headcount, owning the entity is more cost-effective than ongoing EOR arrangements.

03

Setup takes time

Registration itself can move quickly through the Ministry of Commerce’s single-window portal, but you cannot legally employ anyone, or open NSSF and Tax on Salary registrations, until incorporation is complete. Timing the move matters, which is why many companies bridge with an EOR first.

How incorporating in Cambodia works, step by step

From structuring the company to operating it compliantly.

01 — Structure & prepare

We confirm incorporation is right for you, then reserve the company name, prepare the constitutional documents, and arrange your registered Cambodian office address.

02 — Capital & registration

There is no single settled minimum capital figure in practice: some sources cite a nominal KHR 4,000,000 statutory floor, while the General Department of Taxation commonly expects a higher declared capital in practice for tax-registration purposes. We confirm the right figure for your sector and structure before you file, rather than let you discover it mid-registration.

03 — Register the company

The company is entered on the Ministry of Commerce’s Commercial Register, where legal personality begins, then registered for Tax on Salary and other taxes with the General Department of Taxation, and separately with the National Social Security Fund if you employ eight or more people, so you can operate and employ compliantly.

04 — Operate & stay compliant

Business bank account, then ongoing accounting, payroll, filings, and annual reporting, all of which we can run for you.

What incorporating in Cambodia costs

Two kinds of cost: the one-off formation, and the ongoing operating obligations. Cambodia’s formation cost is low relative to the region; the real commitment is the ongoing NSSF, tax, and filing compliance. We give you a clear figure before you commit.

Share capital & formation

No single settled statutory minimum share capital figure across sources; we confirm the correct declared capital for your sector before filing. Registration runs through the Ministry of Commerce’s single-window portal, alongside separate GDT tax registration and, if you employ eight or more staff, NSSF enrolment.

Corporate tax

Standard rate 20% for medium and large taxpayers. Sector variants apply: 5% of gross premium income for insurance, 30% for oil, gas and mineral-extraction companies. A separate annual Minimum Tax of 1% of turnover applies regardless of profit or loss, alongside any Qualified Investment Project tax holiday secured through the Council for the Development of Cambodia.

VAT

Standard VAT is a flat 10%. Exports and supplies to export-oriented garment, textile, footwear and travel-goods manufacturers are zero-rated. Small taxpayers under KHR 250 million annual turnover fall under a simplified regime and are not required to register.

Ongoing obligations

Accounting, monthly payroll (Tax on Salary and three-scheme NSSF contributions), corporate tax and VAT filings, and annual financial statements, all of which we can manage for you.

Why form your Cambodian company through Bradford Jacobs

Why companies incorporate in Cambodia through us rather than a one-off formation agent.

We advise you on the best time to incorporate

We are independent: we assess what you actually need, place you with the right vetted partner, secure pricing you will not get going direct, and stay on your side to escalate or renegotiate. You get advice, not a product pitch.

  • Independent advice
  • Vetted partners only
  • On your side at renewal

End-to-end, not just the paperwork

We do not disappear after registration. We stay on for the accounting, payroll, and compliance, so your company runs, not just exists.

  • Beyond registration
  • Ongoing compliance
  • One team throughout

The right specialists, in place

Registration, tax, and accounting partners we have vetted and worked with, coordinated for you, so the process moves and nothing gets missed.

  • Vetted specialists
  • Coordinated for you
  • Nothing gets missed

Two decades of formations

Two decades forming and running entities across global markets, with the local knowledge to keep you compliant and out of the common traps.

  • Incorporations
  • Legal & tax partners
  • Traps avoided

We run it after you form it

Incorporation is the start, not the finish. We stay on for accounting, payroll, tax filings, and annual accounts, so your company operates from day one without you building a local finance function.

  • Full back office
  • Accounting & payroll
  • Annual accounts

The registration line that catches new employers out

A growing business gets its Ministry of Commerce certificate and assumes it can now employ people. It sounds responsible. It usually is not, yet. Here is what people expect against what happens in practice.

Employment & payroll obligations

Expectation: a Certificate of Incorporation means you can start payroll the same day. Reality: you still need a separate Tax on Salary registration with the General Department of Taxation, and if you will employ eight or more people, separate registration with the National Social Security Fund, before your first payslip is compliant. Skipping either step is discovered at the first NSSF inspection or GDT audit, not before.

Tax, filing & reporting obligations

Expectation: once registered, the obligations are light. Reality: monthly Tax on Salary withholding, three separate NSSF contribution filings, an annual Minimum Tax liability regardless of whether you turned a profit, and annual financial statements do not stop. None of this is a reason not to incorporate. It is a reason to do it at the right time, with the right partners already in place.

What we handle for your company

Beyond incorporation, we can run the full back office for your company.

Compliant payroll

Compliant Cambodian payroll and employment administration, issued and maintained for you.

Payroll & filings

Monthly payroll run, with Tax on Salary and three-scheme NSSF contributions calculated, withheld, and filed each month.

Statutory benefits

All statutory benefits administered: annual leave, sick pay, maternity leave, notice and severance.

Compliance & support

Ongoing HR compliance and a single point of contact, for the life of the engagement.

Your questions answered

Straight answers on incorporating and running a company in Cambodia.

How long does it take to incorporate in Cambodia?

Registration itself can move quickly through the Ministry of Commerce’s single-window portal once documents and the registered address are in place. You cannot legally employ anyone until incorporation, GDT tax registration, and (for eight or more staff) NSSF enrolment are all complete, which is why timing matters and why many companies bridge with an EOR first.

There is no single settled figure across sources: some cite a nominal KHR 4,000,000 statutory floor, while the tax authority commonly expects a higher declared capital in practice. We confirm the right figure for your sector before you file, rather than let you find out mid-registration.

Yes. Cambodia permits 100% foreign ownership in most sectors, and a Private Limited Company can be formed with as few as one shareholder and one director, with no nationality restriction on either. You will need a registered Cambodian office, which we arrange.

Incorporate when you have permanent, proven headcount and want full control, and the per-head savings justify the ongoing costs. Use EOR while you are still validating the market or need people working quickly. Most companies start with EOR and incorporate later. We advise on the crossover.

Accounting, monthly payroll (Tax on Salary and three-scheme NSSF contributions), corporate tax and VAT filings, the annual Minimum Tax liability, and annual financial statements. We can run all of it so the entity stays compliant without you building a local finance function.

Yes, and it is how most companies use us. Beyond incorporation we provide ongoing accounting, payroll, and compliance, so your Cambodian company operates smoothly from day one without hiring locally for back office.

Ready to form your company in Cambodia?

Tell us your plans for Cambodia and we will advise you on the best time to incorporate, then handle it end to end if it is, usually scoped within a day. No formation-mill upsell, just the right call.

Tax, company, and labour data verified July 2026 (General Department of Taxation, National Social Security Fund, Ministry of Commerce, PwC). Figures change; we confirm the current position when we scope your formation.