As the year 2026 commences, establishing a fully compliant business foundation is of paramount importance. The beginning of the year mandates critical regulatory and tax obligations in Cambodia, and the proactive management of these deadlines is essential to prevent significant penalties and foster sustained corporate expansion.
Essential 2026 Compliance Deadlines
| Compliance | Description | Ministry/Regulator | Deadline | Penalty |
| 2025 Tax on Income (TOI) | Annual tax return based on net taxable profits (generally 20% for medium/large taxpayers). | General Department of Taxation (GDT) | 31 March 2026 | from KHR 5 million to 10 million (approx. US$1,250 to US$2,500) |
| 2026 Patent Tax Renewal | Mandatory annual business registration fee for each type of activity. | General Department of Taxation (GDT) | 31 March 2026 | 10% of renewal fee + 1.5% interest rate per month imposed by General Department of Taxation |
| 2025 Financial Statements | Submission of annual financial reports via the e-filing portal. | Accounting and Auditing Regulator (ACAR) | 20 April 2026 (Unaudited); 15 July 2026 (Audited) | KHR 2,000,000 (approx. US$500) |
| Annual Declaration (ADCE) | Compulsory update of corporate information via the CamDX system. | Ministry of Commerce (MOC) | Within 90 days of the 12th month after incorporation | KHR 2,000,000 (approx. US$500) per year |
| Annual Foreign Work Permits | Formal renewal of work permits for all foreign employees. | Ministry of Labour & Vocational Training (MLVT) | 31 March 2026 | Up to KHR 12.6M (~US$3,150) per foreign employee |
Contact BizMaker today to ensure your business meets every legal requirement for the year ahead.