The General Department of Taxation (GDT) is issuing a critical reminder to Cambodian business owners regarding their 2025 income tax obligations. The deadline for filing and paying the 2025 income tax return is set for March 31, 2026. Despite earlier notifications, the GDT has observed that a number of enterprises have yet to fulfill this mandatory requirement.
Mr. Kong Vibol, Director General of Taxation, has specifically called on all taxpayers who have outstanding obligations to promptly submit their declarations and settle their income tax for the year 2025 before the end of this month. This urgent plea aims to help businesses avoid administrative sanctions that will be imposed for non-compliance.
The GDT initially issued its notification regarding the 2025 income tax return in mid-January 2026. However, ongoing monitoring reveals that some enterprises have still not completed their duty. Director General Kong Vibol reiterated the severity of the situation in an announcement on March 13, stating, “Failure to submit the declaration and pay income tax to the tax administration on time will result in administrative sanctions being enforced.”
To prevent businesses from facing these penalties, the Director General of Taxation from the Ministry of Economy emphasized the necessity for immediate action. “To avoid being punished, please hurry to fulfill the obligation to submit the declaration and pay income tax for 2025 at the latest by March 31, 2026,” he urged.
According to the GDT, all business owners are required to submit their annual income tax return for the year 2025 online, utilizing the dedicated Tax on Income (Tol E-Filing) system.
This reminder comes as the GDT reported strong tax revenue collections for the year 2025, amassing approximately 14,345 billion Riels (equivalent to over $3.577 billion USD) from various tax sources. This figure represents an increase of more than 3 percent, or about $112 million, compared to collections in 2024. For the upcoming year 2026, the Cambodian government has set an ambitious target for the GDT to collect 15,280 billion Riels (approximately $3.7 billion USD) for the national budget, as stipulated by the finance law for management in 2026.
