How to use this calculator
Step 1 — Enter your monthly gross salary in riel.
Step 2 — Select your number of dependents (spouse, children under 14, or students under 25). Each gives you KHR 150,000/month off your taxable income.
Step 3 — Hit "Calculate Net Pay". The calculator deducts the 2% pension (on the KHR 400,000–1,200,000 contributory band — a flat KHR 24,000 for most earners), then the salary-tax bands.
Tip: the tax-free threshold rose from KHR 1.3M to 1.5M — old calculators overstate your tax.
How salary deductions work in Cambodia
| Monthly taxable salary (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% |
The 0% threshold was raised to KHR 1.5M in 2024. Non-residents pay a flat 20% with no deductions. Sources: General Department of Taxation (tax.gov.kh).
Deductions explained: pension, dependents, then tax
Cambodia's order is gentle on low earners. First, pension (NSSF): 2% of your first KHR 1,200,000 of monthly salary — that's it, a flat KHR 24,000 ceiling no matter how much you earn. The employer pays 2% too (plus 2.6% for occupational risk). Second, dependent deductions: KHR 150,000/month each for your spouse and children under 14 (or under 25 if studying), plus the same for elderly dependents — these come off before tax. Third, salary tax: six monthly bands (0% to KHR 1,500,000; 5%, 10%, 15%, then 20%), on the remainder. Resident employees get this treatment; non-residents pay a flat 20%.
Worked examples
Example 1 — KHR 2,500,000/month: Pension = 2% × 1,200,000 = KHR 24,000. Taxable = 2,476,000. Tax = 25,000 + 10% × 476,000 = KHR 72,600. Take-home = 2,500,000 − 24,000 − 72,600 = KHR 2,403,400.
Example 2 — KHR 10,000,000/month, 2 children: Pension = KHR 24,000. Dependents = 2 × 150,000 = KHR 300,000. Taxable = 9,676,000. Tax = 675,000 + 15% × 1,176,000 = KHR 851,400. Take-home = 10,000,000 − 24,000 − 851,400 = KHR 9,124,600.
Common mistakes
1. The old KHR 1.3 million threshold. The tax-free band rose to 1.5 million — old guides understate take-home.
2. Pension on the full salary. The 2% only applies to the first KHR 1.2 million — it's a flat KHR 24,000 for everyone above that.
3. Missing dependent deductions. KHR 150,000/month per spouse, child, or elderly dependent is real money at Cambodian salary levels.
Sources & verification
Figures compiled from: General Department of Taxation Cambodia.
Last verified: 23 October 2026.