Cambodia Standard Business Classification
– The primary sector for the tourism industry. 2. Business Size Classifications (MSMEs)
Many Cambodian business owners ignore the CSBC until a government form asks for it. This is a mistake. Here is why mastering your classification is essential for compliance and growth.
Cambodia has adopted revisions of the CSBC to align with global standards. The current version in use is largely based on . As the Cambodian economy shifts from an agrarian base to manufacturing and services, the classification system is periodically updated to reflect new industries (e.g., e-commerce, solar energy, digital content creation). cambodia standard business classification
| Issue | Impact | |-------|--------| | | No specific codes for modern sectors: e-commerce platforms, crypto-assets, co-working spaces, or delivery apps. They get lumped into vague groups (e.g., "Other information service activities"). | | Lack of hybrid activity handling | A business doing solar panel sales + installation + maintenance needs one primary code. There’s no standard way to register secondary codes with the MoC. | | Poorly translated | The English version often has literal translations. For example, “Manufacture of wearing apparel, except fur apparel” – local tax officers may interpret “wearing apparel” differently than international auditors. | | No public search tool | Unlike the US’s NAICS or Singapore’s SSIC, Cambodia lacks an official, searchable online CSIC database with practical examples. You rely on PDFs or agents. |
| Business Type | Likely CSBC Code | Section & Division | | :--- | :--- | :--- | | Traditional Khmer Restaurant (table service) | | I - Restaurants | | Noodle Stall (Street food cart) | 5630 | I - Beverage serving activities | | Sihanoukville Guesthouse (under 10 rooms) | 5510 (if serviced) | I - Hotels | | Garment Factory (export) | 1410 | C - Manufacture of wearing apparel | | Rice Mill (processing paddy) | 1061 | C - Manufacture of grain mill products | | Real Estate Agent (Selling condos) | 6810 | L - Real estate agencies | | Accounting Firm (Bookkeeping) | 6920 | M - Accounting & auditing | | Mobile Phone Repair Shop | 9512 | S - Repair of communication equipment | | Online Clothing Store (Facebook/Shopee) | 4791 | G - Retail via mail order/Internet | | Tuktuk Driver (Owner-operator) | 4922 | H - Other land transport | – The primary sector for the tourism industry
The most common for SMEs; requires at least one shareholder. Public Limited Company: Used by larger firms or those listed on the Cambodia Securities Exchange (CSX) Branch or Representative Office: Common for foreign firms testing the market. Competency Business Solutions For a deep dive into specific codes, you can access the Ministry of Economy and Finance Data Portal to view the full CSIC dataset.
– Includes crop production (rice, rubber), livestock, and aquaculture. This is a mistake
Legal entities or enterprises with an annual turnover between KHR 700 million and KHR 2,000 million (~$500,000). Large Taxpayers:
: Encompasses wholesale and retail activities. 3. Size-Based Classification (MSMEs)