How Income Tax Works in Cambodia (2026)
Cambodia's Tax on Salary is withheld monthly by your employer. The 0% threshold was raised to KHR 1.5M in 2024. Two deductions shrink taxable salary: the 2% NSSF pension and KHR 150,000/month per dependent.
The brackets (monthly taxable salary)
| Monthly taxable (KHR) | Rate |
|---|---|
| Up to 1,500,000 | 0% |
| 1,500,001 – 2,000,000 | 5% |
| 2,000,001 – 8,500,000 | 10% |
| 8,500,001 – 12,500,000 | 15% |
| Over 12,500,000 | 20% |
NSSF pension
Employees pay 2% pension on the contributory wage band of KHR 400,000–1,200,000/month — so the maximum employee deduction is just KHR 24,000/month. Healthcare (2.6%) is employer-paid. Non-residents pay a flat 20% with no deductions.
Worked example
Monthly salary of KHR 3,000,000 (no dependants): pension = 24,000. Taxable = 2,976,000. Tax = 25,000 + 10% × 976,000 = KHR 122,600. Take-home = KHR 2,853,400.
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Another worked example
Monthly salary of KHR 5,000,000: pension = 2% × 1,200,000 = KHR 24,000 (capped). Taxable = 4,976,000. Tax = 25,000 + 10% × 3,476,000 = KHR 372,600. Take-home = 5,000,000 − 24,000 − 372,600 = KHR 4,603,400.
Reading your Cambodian payslip
Your payslip should show NSSF pension 2% as a flat KHR 24,000 for anyone earning above KHR 1.2 million — if yours scales with salary, the cap is missing. Dependent deductions (KHR 150,000/month each for spouse, young children, students under 25, elderly dependents) should appear as a tax reduction, not a cash payment. The employer's 2% pension + 2.6% occupational-risk contributions stay off your payslip. Non-residents: your line should read a flat 20%, not the band table.
Common mistakes
1. The old KHR 1.3 million threshold. The tax-free band is now KHR 1.5 million.
2. Pension on the full salary. 2% applies to the first KHR 1.2M only — flat KHR 24,000 above that.
3. Missing dependent deductions. KHR 150,000/month per dependent is significant at Cambodian salary levels.
What counts as taxable income in Cambodia
Cambodia's salary tax covers salary, allowances, bonuses, overtime, commissions, and fringe benefits at market value. The KHR 150,000 dependent deductions and the 2% pension come off this total. Exempt: genuine reimbursements and employer NSSF contributions. Seniority indemnity (the former severance system, now largely replaced by the pension scheme) has transitional rules — if you're on an old contract, check which regime applies to you.
Tax year and filing in Cambodia
Cambodia's tax year is the calendar year. Salary tax is withheld monthly by the employer and is final for resident employees — no personal filing needed for salary alone. The GDT's online system handles employer filings. The KHR 1.5M tax-free threshold and KHR 150,000 dependent deductions are applied month by month, so a mid-year job change doesn't create a reconciliation headache.
Sources & verification
Figures compiled from: General Department of Taxation Cambodia.
Last verified: 23 October 2026. This guide is an estimate, not tax advice.