The Avoidance of Double Taxation Agreement (DTA) signed by Singapore and the Royal Government of Cambodia on 20 may 2016, entered into force on 29 December 2017.

The withholding tax rates under the treaty are as follows:

• Dividends — 10%. (Since Singapore’s domestic withholding rate for dividends is nil, dividends will be exempt from withholding tax in Singapore.)
• Interest — 10%. 
• Royalties — 10%. 

The full text of the agreement is available on the Inland Revenue Authority of Singapore’s (IRAS) website.

Source: Inland Revenue Authority of Singapore