Türkiye–Cambodia double tax treaty: withholding tax rates

Maximum withholding rates in the source country

Interest paid to the other state's government, central bank or public bodies listed in the treaty is exempt in the source country.

Treaty dates

How the rates apply

• The rate in the table is the most the source country may charge. If that country's own law sets a lower rate, the lower rate applies.
• The reduced rate requires the recipient to be the beneficial owner of the income. For payments from Türkiye, the recipient's certificate of residence should be obtained before payment.
• The rates do not apply to income connected with a permanent establishment or fixed base of the recipient in the source country; the business profits or independent services rules apply instead.
• Türkiye's domestic rates: Withholding tax rates · Certificate of residence: Tax treaties and certificate of residence · Payments abroad: Tax on payments abroad

To assess which rate applies to your structure: Contact · Double taxation

Source

• Official Turkish text of the treaty
• GİB · List of double taxation treaties in force

Last checked: 4 November 2026. Rates are taken from the treaty text; for protocols and later amendments, the official text prevails.