🇰🇠Cambodia · Guide
How Income Tax Works in Cambodia
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.
Try it: Cambodia salary calculator →
Sources: General Department of Taxation (tax.gov.kh). Estimate only — not tax advice.