柬埔寨投資小知識 Cambodia Investment Key Facts 最低薪資 Minimum Wage USD 182 (NTD 5,615) 社會保險(雇主) Social Security (Co.) 1.3% 企業所得稅 Corporate Income Tax 20% 最高個人所得稅 (Max) Personal Income Tax 20% 增值稅 VAT/GST 10% 暫扣繳稅 Withholding Tax 14%