How salary deductions work in Cambodia
| Monthly taxable salary (KHR) | Rate |
|---|---|
| Up to 1,500,000 | 0% |
| 1,500,001 โ 2,000,000 | 5% |
| 2,000,001 โ 8,500,000 | 10% |
| 8,500,001 โ 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).