For income from personal services, the tax rate is 15 percent. For other, non-salary income the tax rate is usually 20 percent, but higher for certain things such a mineral exploitation. The obligation to withhold and pay tax rests with the employer, and many employers choose not to do so. This leaves their employees in a sort of legal limbo. For an enterprise having principal activity in the insurance or reinsurance of life, property, or other risks, the tax on profit shall be determined as follows: 5% of the gross premiums received in the tax year for the insurance or reinsurance of risk in the Kingdom of Cambodia, according to the rates specified in paragraph 1, 2, 3, The Corporate Tax Rate in Cambodia stands at 20 percent. Cambodia Corporate Tax Rate - values, historical data and charts - was last updated on March of 2020. Corporate Tax Rate in Cambodia is expected to reach 20.00 percent by the end of 2020, according to Trading Economics global macro models and analysts expectations.