Starting an IT / tech business in Cambodia

In 3 bullets

• Software, SaaS, apps, digital agency, IT consulting: no special sector licence in Cambodia. A standard company at the MoC + tax registration at the GDT is enough, with 100% foreign ownership allowed.
• Telecom, ISP (internet service provider), VoIP, data centre, network infrastructure: a regulated activity. It needs a licence from the Telecommunication Regulator of Cambodia (TRC), the authority attached to the MPTC (Ministry of Post and Telecommunications), under the Law on Telecommunications (2015).
• Standard taxation: VAT 10%, the annual patent tax, corporate income tax 20%, and ToS on wages. Startup support is available via the Techo Startup Center and Khmer Enterprise.

Sector overview

Digital is one of the most accessible sectors for a foreign founder in Cambodia: no land needed, a small team is possible, and a growing regional market (Bakong mobile payments, e-commerce, B2B services). The decisive point is the exact nature of your activity, because it sets the regime that applies:

• Non-regulated activities — software development, SaaS publishing, mobile apps, web / digital agency, IT consulting, design, online marketing, IT services. No sector licence: you incorporate and start.
• Regulated activities — running a telecommunications network, internet service provider (ISP), telephony / VoIP, data-transmission services, a data centre operating telecom services. These require a TRC licence, certificate or permit before any launch.

Step 1 — Set up the company (common base)

Whatever the digital activity, you first need a registered entity. For almost every tech project that means a Private Limited Company (Co. Ltd.) — see also the comparison which structure to choose.

This step covers:

1. MoC registration via the one-stop portal (minimum capital 4,000,000 KHR, ~1,000 USD), with a business purpose covering software publishing / IT services.
2. Tax registration at the GDT (company TIN).
3. Patent tax (annual business activity tax) — see the patent tax guide.
4. Commercial lease or registered address in the company’s name (a small office is often enough for a software activity).

For a pure software / services activity, these steps are the only ones: no extra authorisation is required from any sector regulator.

Step 2 — The special case of telecom (Law on Telecommunications 2015)

If your activity falls under telecommunications in the broad sense (network, ISP, VoIP, data/voice), a regulatory layer is added.

The TRC, regulator under the MPTC

The Telecommunication Regulator of Cambodia (TRC) is an autonomous unit attached to the Ministry of Post and Telecommunications (MPTC, mptc.gov.kh). It is the authority that grants, alters, suspends, transfers and withdraws licences, certificates and permits in the telecom sector (trc.gov.kh). Its remit notably covers mobile operators, internet service providers (ISPs) and broadband wireless access providers.

The Law on Telecommunications 2015

The framework is set by the Law on Telecommunications, promulgated on 17 December 2015. Core principle: no person may operate a telecommunications activity or act as a telecom operator without holding the appropriate licence, permit and certificate issued by the TRC. The law governs the use of infrastructure and networks, service standards, the numbering plan, pricing and competition.

Support for digital startups

Cambodia actively supports tech startups through two public bodies led by the Ministry of Economy and Finance (MEF):

• The Techo Startup Center (TSC), created in 2019, offering support, training and programmes (grants, mentoring, matchmaking).
• Khmer Enterprise (KE), which funds and structures the entrepreneurial ecosystem.

Both coordinate the national Startup Cambodia platform (startupcambodia.gov.kh). Useful for a tech founder seeking network, programmes and visibility — but it replaces none of the registration steps above.

Emerging digital regulation

Cambodia’s digital framework is still being built. Two points to know if you process personal data or sell online.

Personal data protection: no general law (yet)

In the absence of a general law, sector-specific rules still cover certain processing: the Law on Electronic Commerce (promulgated on 2 November 2019) contains consumer- and data-protection provisions for online platforms; the banking law imposes professional secrecy; a 2021 sub-decree governs identification data held by the Ministry of Interior. Caution: handle customer data to strong standards even without a formal general obligation.

Overlap with e-commerce

If you sell online (store, marketplace, platform), you also fall under the Law on Electronic Commerce: e-commerce providers and intermediaries must obtain an operating licence/permit from the MoC and the MPTC. For the detail (e-commerce licence, disclosure duties, taxation of online sales), see the e-commerce sector guide.

Taxation of the tech activity

A tech company falls under the ordinary tax regime — there is no software-specific tax break.

VAT 10%

VAT at 10% applies to software sales, SaaS subscriptions and digital services supplied in Cambodia. Monthly filing to the GDT (by the 20th of the following month). Exported services (clients abroad) may fall under a specific regime — detail and conditions in the VAT guide.

Patent tax and income tax

• Annual patent tax (31 March deadline) — see the patent tax guide.
• Corporate income tax (TOI): 20% of taxable profit (or minimum 1% of turnover).
• ToS on wages (developers, support, sales) — see the ToS guide.

Common pitfalls

FAQ

Do I need a special licence to publish software or SaaS in Cambodia?

No. Software publishing, SaaS, apps, IT consulting and digital services trigger no sector licence. A Co. Ltd. registered at the MoC and with the GDT is enough, with 100% foreign ownership possible.

When do I need a TRC licence?

As soon as you run a telecommunications activity: internet service provider (ISP), telephony / VoIP, network operation, data transmission. The TRC (attached to the MPTC) then issues the required licence, under the Law on Telecommunications (2015). Without it, the activity is illegal.

Is there a Cambodian personal-data-protection law?

No general law in force as of 2026. A draft has been led by the MPTC since 2021 but is not promulgated. Some sector-specific rules apply (electronic commerce, banking secrecy). Track developments before committing to compliance promises.

Is my SaaS activity also e-commerce?

It depends. Selling a SaaS subscription online may fall under the Law on Electronic Commerce (disclosure duties, MoC/MPTC licence), while pure software publishing has no dedicated licence. In practice many tech companies do both. See the e-commerce sector guide.

Is there support for a tech startup?

Yes. The Techo Startup Center and Khmer Enterprise (under the MEF) run the ecosystem via the Startup Cambodia platform: support, training, funding programmes. It is early-stage help, not a waiver of registration and tax obligations.