Business Startup Guide for Tourism Business in Cambodia

Cambodia homes to the richest cultural and natural heritages nationwide especially in Siem Reap where Angkor temples are located. With all these potentials, tourism business become one of the leading business sectors in Cambodia to invest in. In this Business Startup Guide for Tourism Business in Cambodia, SAM INSPIRE Cambodia as a successful event and travel business startup is pleased to share with you how to set up a business in Cambodia especially in travel and tour section covering how to register a Travel Agent, Tour Operator / DMC company in Cambodia from A to Z. This article is featuring the different types of enterprises available in Cambodia. How to register a business to the three initial ministries with online single portal service. Different types of tax holders in Cambodia. And different public prices to be paid and deposited to the relevant ministries.

Why Doing Tourism Business in Cambodia?

According to the statistics by the Ministry of Tourism of Cambodia, there had been a significant increase of international tourists up to 6,700,125 tourists in 2024 which is slightly above the number of tourists arrival in Cambodia before Covid-19 at 6,610,592 tourists in 2019 around 1.5% increased. Unfortunately, due to the global crisis of the Covid-19 pandemics, the number has been rapidly declined in 2020 and 2021 and picking up again in 2022 and satisfactorily increased in 2023. Nevertheless, the Royal Government of Cambodia has recently set a strategic plan in targeting to attract up to 7.5 million foreign tourists in 2025. Check and download the Tourism Statistics here.

One of the strategic action plan that the Royal Government of Cambodia is doing recently is adjusting the Cambodia Visa fees by reducing the price of electronic visas (e-Visa) for tourist (T) and regular (E) types. The fees for the tourist type (e-visa T) is reduced to $30 from $36, while the fees for the regular type (e-visa E) is cut down from $42 to $35. Check and apply Cambodia visa online at the evisa official website here. Furthermore, Cambodia e-Arrival System has been also implemented at the two Cambodian International Airports, Siem Reap Angkor International Airport (SAI) and Phnom Penh International Airport (PNH), check this article to learn more about how the Cambodian E-Arrival Card work.

These are just some numbers and facts to proof the growth of tourism in Cambodia. However, the main reasons behind this growth are the cultural heritages with ancient temples, most hospitable people, unique ways of life and more. Furthermore, the rich and diversified natural heritages such as Tonle Sap great lake, Kulen National Park, Cardamom Mountain Range, the great Mekong Rivers and more… Above all, Cambodia is a safe and an administration-free-friendly and flexible work processes, which is a great plus for any companies to invest in Cambodia. All these human and natural inheritances plus its virginity as a new underdeveloped destination in Asia, made Cambodia a destination that is right to invest in tourism business now.

12 Types of Business Ownership Forms in Cambodia

To do any businesses in Cambodia legally, it is required to register with the Ministry of Commerce of Cambodia (MoC) or relevant provincial administration if your business is a local small family style. However, this article focuses more for the businesses which need a proper and secure registration with the MoC, therefore it is important to understand the forms of enterprise in Cambodia. A well-rounded apprehension on the forms of the enterprise allows you to fill out the registration form correctly. Cambodia Enterprises are categorized into four main forms and eight Sub-forms making a total of twelve types of business forms in Cambodia and each  of  which  carries  different characteristics as following:

I. Sole Proprietorship

A sole proprietorship in Cambodia is owned and operated by one person. The single-owner owns all capital and profits. However, the sole proprietorship is not a separate legal entity, and the owner will be personally liable for any debts.

II. Partnership

There are two types of partnerships, the general partnership and limited partnership:

1. General Partnership (GP)

A general partnership is a contract between two or more persons who combine their property, activities or knowledge to conduct business to generate profit.

The general partnership has a legal personality separate from the partners. The general partnership will have legal personality upon registration with the Law on Commercial Rules and Registers and will be entitled to the following rights:

• To carry on business in its own name
• To enter contracts in its own name
• To own movable and immovable property in its own name
• To sue and be sued in its own name

The name of the partnership must include the name of one or more partners, and General Partnership or GP must be at the end of the name or below it.

A general partnership is considered to have Cambodian nationality if:

• The general partnership has a place of business and a registered office in Cambodia
• More than 51% of the recorded ownership interest is held by natural or legal persons of Cambodian nationality
• A manager must be appointed to manage the affairs of the general partnership. In the case of more than one manager, each manager must act separately unless stated differently in the contract.

2. Limited Partnership (LP)

A limited partnership is a contract between one or more general partners who are the sole persons authorised to administer and bind the partnership, and one or more limited partners who are bound to contribute to the capital of the company.

The name of the limited partnership must include the name of one or more general partners and Limited Partnership or LP at the end or below the name.

The liability of the limited partner is limited to the amount of money he/she contributed, while the general partners are liable for the debts of the partnership to third parties.

Limited partners are not entitled to:

• Manage the partnership
• Negotiate business on behalf of the limited partnership
• Act as agents for the partnership
• Allow his/her name to be used

Limited partners can examine reports and progress of the partnership and provide advisory opinions on the management of the partnership.

III. Limited Liability Company

The limited liability company (LLC) is the most common business entity in Cambodia. The LLC can be 100% Cambodian-owned, 100% foreign-owned or a combination of Cambodian and foreign shareholdings. The LLC can have between 1 to 30 shareholders.

There are three types of Limited Liability Company:

1. Private limited company (Ltd.)

A private limited company must have between 2 and 30 shareholders and requires a minimum of one director who can be either a local or foreigner.

The private limited company cannot issue shares or securities to the public, and may have one or more restrictions on the transfer of each class of its shares.

The private limited company is a separate legal entity and will not be personally liable for the company’s debts. The minimum share capital for setting up a private limited company is KHR 4 million.

The company name must include the words Private Limited Company or Ltd at the end of the name.

2. Single-member private limited company

The single-member private limited company is a private limited company that has one person or entity as the shareholder and a minimum of one person as the director. The single-member private limited company can be converted to a private limited company upon the shareholder’s approval to increase company shareholders.

3. Public limited company (Plc)

A public limited company can issue shares and securities to the public. The name must include Public Limited Company or Plc at the end of the company name. It requires a minimum of three directors and at least two or more shareholders. Banks, insurance companies and finance companies must register as public limited companies.

IV- Foreign Business Entities in Cambodia

A foreign business is a legal person formed under the laws of a foreign country having a place of business in, and doing business in Cambodia.

There are three types of foreign business entities in Cambodia:

1. Representative office

Foreigners can set up a representative office to gain presence in the Cambodian market and promote the products and services of the foreign parent company. The representative office cannot engage in trade or provide services, sell, purchase, manufacture, process or construct in Cambodia.

Representative offices are permitted to perform the following activities:

• Contacting customers and introducing customers to the parent company
• Researching commercial information and providing information to the parent company
• Conducting market research
• Market goods at trade fairs and exhibit samples and goods in offices or trade fairs
• Rent an office and employ local staff
• Enter contracts with local customers on behalf of the parent company
• The name of the office must be the same as the parent company and have the words Commercial Representative office or Commercial Relations Office in front or above the name.

2. Branch Office

The branch office is not a separate legal entity from the foreign parent company; therefore, the parent company is liable for the branch’s debts and obligations.

Branches can conduct commercial activities, such as buying and selling products, and can engage in manufacturing, processing and construction. The branch name can be the same as the parent company and must have the words Branch above or in front of the name.

The branch office cannot engage in any Qualifying Investment Projects (QIP) for which tax incentives are available. To qualify for the QIP incentives, you must have a company incorporated in Cambodia.

3. Subsidiary

A subsidiary is a foreign company in Cambodia with at least 51% of the shares held by the foreign parent company. The subsidiary is a separate legal entity from the parent company, and can be set up as a partnership or limited company. Subsidiaries can conduct business the same as local companies except for activities that are prohibited to foreigners, such as owning land.

Looking to invest in Tourism Business, any ones of the above business listings are permitted, therefore you better to well consider the most appropriate form for your own need.

Required Documents to Register a Business in Cambodia

Any business entity registration in Cambodia needed to pass the first three ministries. Ministry of Commerce (MoC) to obtain a license to do business in Cambodia. General Department of Taxation (GDT) to apply for a tax registration and Patent Tax. Ministry of Labor and Vocational Training (MLVT) to inform that a company is doing business in Cambodia and also to register the staff there for taking the benefit of National Social Security Fund (NSSF). All these three ministries could be done online through a Single Portal Service of the joint ministries.

Therefore here are the most appropriate reference of documents needed to prepare before processing the registration of the business to each ministry.

Sole Proprietorship

I- Ministry of Commerce (MOC)

• Business name in Khmer
• Business name in English
• Business contact information:
• Email:
• Telephone number:
• Owner contact information:
• Email:
• Telephone number:
• Business activity
• Current Address of business owner
• Copy Passport or ID card of owner with signature
• Copy Family/ Residence book of owner if Cambodian nationality
• Copy Lease Agreement or Certificate of title

II- Taxation Department (GDT)

• A current photo with white background, clear, shows both ears size 4×6 (3 photos)
• Employee number and Total salary (If any)
• Expected income per day and per month
• Property tax receipt (Ask the landlord that they pay tax on land and building to the tax department once a year)
• Do you have signboard?
• Date of start business
• Map of location
• Picture of location (In and outside)
• Bank certified letter (have to give the bank certified letter within 15 working days after tax registration)

Ill- Ministry of Labor and Vocational Training (MLVT)

• Estimated number of total employee ……………. Female…………….
• Number foreigner employee ………….. Female …………….
• Number of hours working per week……. …….Hours
• Weekly Holiday
• Sunday
• Half of Saturday and Sunday
• Saturday and Sunday
• 1 day, taking turns
• Other

Partnership

I- Ministry of Commerce (MOC)

• Business name in Khmer
• Business name in English
• Business contact information:
• Email:
• Telephone number:
• Shareholders contact information:
• Email:
• Telephone number:
• Business activity
• Capital Amount
• Number of share of each shareholder
• Position of each shareholder
• Current Address of each shareholder
• Copy Passport/ID card of all shareholders with signature
• Copy Family/ Residence book of shareholder if Cambodian nationality
• Current photo of no longer than 3 months of manager, partner (if partner is a physical person) and/or representative (if partner is a legal entity)*
• National identification card of manager, partner (if partner is a physical person) and/ or representative (if partner is a legal entity)*
• Contract of partnership*
• Reference document (can be a letter specifying an already-existed company’s permission to use a similar company name, special licenses and related documents)
• If partner is a legal entity:
• Parent company’s authorization letter
• Parent company’s certificate
• Parent company’s articles of association
• Authorization letter if the one who fills out the application is the company representative

II- Taxation department (GDT)

• Residency letters issued by local authority of shareholder (Original)
• A current photo of shareholder with white background, clear, shows both ears size 4×6 (3 photos).
• Copy Lease Agreement or Certificate of title
• Employee number and Total salary (If any)
• Expected Income per day and per month
• Date of start business
• Map of location (Google map)
• Picture of location (In and outside)
• Property tax receipt (Ask the landlord that they pay tax on land and building to the tax department once a year)
• QIP document (if applicable)
• Bank certified letter (have to give the bank certified letter within 15 working clays after tax registration)

III- Ministry of Labor and Vocational Training (MLVT)

• Estimated number of total employee ……………. Female…………….
• Number foreigner employee ………….. Female …………….
• Number of hours working per week…………..Hours
• Weekly Holiday
• Sunday
• Half of Saturday and Sunday
• Saturday and Sunday
• One day, taking turns
• Other

Limited Liability Company

I- Ministry of Commerce (MOC)

• Business name in Khmer
• Business name in English
• Business contact information:
• Email:
• Telephone number:
• Shareholders contact information:
• Email:
• Telephone number:
• Business activity
• Capital Amount
• Number of share of each shareholder
• Position of each shareholder
• Current Address of each shareholder
• Copy Passport/ID card of all shareholders with signature
• Copy Family/ Residence book of shareholder if Cambodian nationality

II- Taxation department (GDT)

• Residency letters issued by local authority of shareholder (Original)
• A current photo of shareholder with white background, clear, shows both ears size 4×6 (3 photos).
• Copy Lease Agreement or Certificate of title
• Employee number and Total salary (If any)
• Expected Income per day and per month
• Date of start business
• Map of location (Google map)
• Picture of location (In and outside)
• Property tax receipt (Ask the landlord that they pay tax on land and building to the tax department once a year)
• Bank certified letter (have to give the bank certified letter within 15 working clays after tax registration)

III- Ministry of Labor and Vocational Training (MLVT)

• Estimated number of total employee ……………. Female…………….
• Number foreigner employee ………….. Female …………….
• Number of hours working per week…………..Hours
• Weekly Holiday
• Sunday
• Half of Saturday and Sunday
• Saturday and Sunday
• One day, taking turns
• Other

Foreign Business Entities in Cambodia

I- Ministry of Commerce (MOC)

• Business name in Khmer
• Business name in English
• Business contact information:
• Email:
• Telephone number:
• Business activity
• Capital Amount
• Current photo of no longer than 3 months of director with white background*
• National identification card of director*
• Director contact information:
• Email:
• Telephone number:
• Parent company’s articles of association*
• Parent company’s certificate*
• Letter of appointment of director of representative office or branch office*
• Reference document (can be a letter specifying an already-existed company’s permission to use a similar company name, special licenses and related documents)
• Authorization letter if the one who fills out the application is the company representative

II- Taxation department (GDT)

• Residency letters issued by local authority of shareholder (Original)
• A current photo of shareholder with white background, clear, shows both ears size 4×6 (3 photos).
• Copy Lease Agreement or Certificate of title
• Employee number and Total salary (If any)
• Expected Income per day and per month
• Date of start business
• Map of location (Google map)
• Picture of location (In and outside)
• Property tax receipt (Ask the landlord that they pay tax on land and building to the tax department once a year)
• QIP document (if applicable)
• Bank certified letter (have to give the bank certified letter within 15 working clays after tax registration)

III- Ministry of Labor and Vocational Training (MLVT)

• Estimated number of total employee ……………. Female…………….
• Number foreigner employee ………….. Female …………….
• Number of hours working per week…………..Hours
• Weekly Holiday
• Sunday
• Half of Saturday and Sunday
• Saturday and Sunday
• One day, taking turns
• Other

Note: Sam Inspire only share this as information purposes only, any changes or additional documents needed are solely up to your agent or up to the ministries. Consult with them is the still the best way for a successful registration.

Once you have selected which business form is suitable for your business and have all the above documents prepared. You are good to start registering your company now. Thanks to the great job of Government for having this Single Portal Business Registration including the above three ministries. This helps the registration processes a lot easier and faster from months to eight days only.

Please download the guides on how to use the System in Khmer and English as following:

From this booklet, you will learn everything about the system as well as how business work in Cambodia and good enough to kick off your business. Once you are ready to start your business registration, just visiting this registration website https://www.registrationservices.gov.kh/ for more information. Hereunder is a video guide to the general business registration as well:

Understanding Different Types of Business Tax in Cambodia

Even though, all registration could be done in one go but understanding how the processes of registration work can not be ignored. According to the attached guidebook, after your registration at  MoC, you need to register tax at GDT. All businesses are obligated to pay taxes on a self-declaration basis  based  on the  annual  turnover of the enterprise. In this case, turnover refers to the cost of supplying goods or services that are the business activities of the taxpayers have made. Understanding the classification of taxpayers allows you to learn about the cost of your registration at GDT when you register your business through the new IT platform and how the further taxes work in your business operation.

Under self-declaration regime, taxpayers are classified into three different types as follows:

Only Sole Proprietorship could be entitled to small tax payers from the 12 listings of business forms discussed above. And the most common types of tax payers for business in Cambodia especially tour operator / travel agent or DMC are medium Taxpayer.

Travel Agent and Tour Operator Business Registration

Holding the licenses and certificates from the three ministries above ready in your hand doesn’t mean that you can already do your Travel Agent and Tour Operator business legally. There is one last step to go on which is registering your tourism business activity with the Ministry of Tourism of Cambodia (MoT) to get the .

To start the application, you need to prepare for the following documents.

1. Company Terms of Conditions (01 copy)
2. Identity card or passport of the applicant (01 copy) *
3. Certificate of office or lease with confirmation from local authority (01 copy) *
4. Business Security Deposit Confirmation Letter from Foreign Trade Bank of Cambodia (FTB) (01 copy) *
5. Certificate of Business Registration from MoC (01 copy) *
6. Contract to implement the law on tourism and other laws of the state (01 copy) *
7. Photo (4×6) (by the manager) *
8. Patent Tax Certificate / Card (01 copy)

As for the question of how much is the deposit amount required to be made to FTB (Foreign Trade Bank of Cambodia) for tourism business. It will vary depending on the type of tourism business you are doing such as Travel Agent, Tour Operator and so on. According to Prakas #112ប្រក issued on November 1st, 2018 here are the list of amounts to deposit:

• Outbound Tour Operator: USD 7000 (seven thousand USD)
• Inbound Tour Operator: USD 5000 (five thousand USD)
• Travel Agent: USD 5000 (five thousand USD)
• Domestic Tour Operator: USD 2000 (two thousand USD)

Once you have all the required documents ready, you can apply for this tourism license online here https://www.cambodiatourismindustry.org/

Official Tariffs for Business Registration in Cambodia

The following tariff is one time payment. Please bare in mind that there are ongoing payment like taxes and other annual fees such as USD 20 to the ministry of Commerce and around USD 300 to tax department for Patent Tax and around USD 300 to Ministry of Tourism for Tourism License Renewal.

As for tourism business registration fees show in the video demonstration above is 300,000 Riels which is around USD 75. However, you could expect to spend around USD 300 to appoint a third party agent to do the job for you.

Conclusion

Just a piece of advice from Sam’s experiences doing many business in Cambodia from tiny busy at a local administrative office to ministry level. No matter, how good knowledge and how much resources you could gather. Making business registration by your own is not 100% promising. Instead, appointing someone or some companies who are doing the business registration consulting business has a lot of pros. You could get all your doubts answered and from here, you have a good connection for your ongoing consultation need, example monthly and annual tax declaring as well as license renewal assistance at a minimal fees.

From Sam’s experience, it cost him USD 1500 to USD 2000 including all public fees and service fees to hold a Tour Operator / DMC License in hand along with all other required licenses and certificates. This saved him a lot of time for him to focus on his business startup and operation.

The question of who to contact for doing this job for you, please Google there are a number of companies out there. If you don’t feel confident, just drop Sam a line so that he could share some contacts.

Believe we have covered most the difficult points that new Startups might find it hard to find anywhere. Hope this helps you to run your business startup successfully. If there is any Area For Improvement (AFI), please feel free to comments, we will be so grateful and not taking it for granted.

Note: This article is for information purpose only, no liability will be taken for legal or official reference. Revisions could be done at the author’s discretion.

SAM INSPIRE family hopes you find this information useful to your research. This article is the reflection of Mr. Sam’s findings with zero political touch. If you need further support, please feel free to contact Sam, he will be so happy to do more steps to help you out.