Insurers.global

KH · Country / territory

Reinsurance tax in Cambodia

Source-supported

Evidence reviewed · recorded

Life reinsurance has different treatment; do not extend this exemption to life premiums.

WHT

Exempt for property/risk reinsurance

Source-supported

Life reinsurance has different treatment; do not extend this exemption to life premiums.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Source-supported

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

Life reinsurance has different treatment; do not extend this exemption to life premiums.

Observation: kh-20261023-01

WHT: Exempt for property/risk reinsurance — Life reinsurance has different treatment; do not extend this exemption to life premiums.
Effective from: unknown; until: not established.