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Complete guide: entity types, registration, costs, taxes, labor laws, and break-even analysis
~73 days
Setup Time
~$460
Setup Cost
20%
Corporate Tax
100%
Foreign Ownership
#144
Ease of Business
| Entity | Min Capital | Foreign % | Liability | Min Shareholders | Best For |
|---|---|---|---|---|---|
Private Limited Company បរិស័ទឯកជនទទួលខុសត្រូវមានកម្រិត | 1,000 USD | 100% | Limited | 1 | Most foreign investors — full ownership, limited liability |
Branch Office | None | 100% | Unlimited | 0 | Extensions of existing foreign companies |
Representative Office | None | 100% | Unlimited | 0 | Market research only — cannot generate revenue |
Sole Proprietorship កម្មសិទ្ធិផ្ទាល់ខ្លួន | None | No | Unlimited | 1 | Cambodian nationals only — small businesses |
Reserve Company Name
Apply online at Ministry of Commerce (MOC) for name clearance
1-3 days
~$10
Ministry of Commerce
Register at MOC
Submit articles of incorporation, shareholder details, registered address proof
5-14 days
~$250
Ministry of Commerce
Obtain Tax Registration (TIN)
Register with General Department of Taxation for VAT and tax ID
7-14 days
Free
General Department of Taxation
Register Employees (NSSF)
Register with National Social Security Fund for worker insurance
3-7 days
Free
National Social Security Fund
Obtain Business License
Apply for specific business license (varies by industry)
7-30 days
~$200
Relevant Ministry
Open Bank Account
Open corporate bank account with registration documents
1-5 days
Free
Commercial Bank
$204/mo
Minimum Wage
$350/mo
Average Wage
48 hrs/week
Work Hours
18 days/year
Paid Leave
0.5 weeks/year
Severance
2.6% of salary
Employer Social Security
0% of salary
Employee Social Security
Required
Foreign Worker Permit
Foreign Worker Quota: Max ratio varies by sector, typically requires Khmer workforce majority
#144/190
Ease of Business Rank
99 days
Starting a Business
56 days
Registering Property
483 days
Enforcing Contracts
24/100
Corruption Perception
78%
Internet Penetration
KHR
Currency
UTC+7
Time Zone
12
Retail (months)
10
F&B (months)
18
Tech (months)
24
Manufacturing (months)
8
Services (months)