Cambodia Personal Income Tax

Tax on Salary — resident monthly bands (2025)

Resident individuals pay Tax on Salary on a progressive monthly scale set by Sub-Decree. The first KHR 1,500,000 of monthly salary is tax-free.

• Monthly salary 0 – 1,500,000 KHR — 0% percent (Sub-Decree on the Monthly Taxable Salary and the Table of Tax on Salary)
• Monthly salary 1,500,001 – 2,000,000 KHR — 5% percent (Sub-Decree on the Monthly Taxable Salary and the Table of Tax on Salary)
• Monthly salary 2,000,001 – 8,500,000 KHR — 10% percent (Sub-Decree on the Monthly Taxable Salary and the Table of Tax on Salary)
• Monthly salary 8,500,001 – 12,500,000 KHR — 15% percent (Sub-Decree on the Monthly Taxable Salary and the Table of Tax on Salary)
• Monthly salary above 12,500,000 KHR — 20% percent (Sub-Decree on the Monthly Taxable Salary and the Table of Tax on Salary)
• Tax-free threshold (residents) — KHR 1,500,000 per month KHR (Sub-Decree on the Monthly Taxable Salary and the Table of Tax on Salary)
• Non-resident salary tax rate — Flat 20% on Cambodia-source salary, with no progressive bands and no personal reliefs percent (Law on Taxation)
• Dependent child relief — KHR 150,000 per month per dependent child (under 14, or under 25 if a full-time student) KHR (Sub-Decree on the Monthly Taxable Salary and the Table of Tax on Salary)
• Dependent spouse relief — KHR 150,000 per month for a non-working dependent spouse KHR (Sub-Decree on the Monthly Taxable Salary and the Table of Tax on Salary)
• Individual residence test — Domiciled in Cambodia, principal place of abode in Cambodia, or present more than 182 days in the tax year (Law on Taxation)
• Tax on Fringe Benefits — 20% of the value of fringe benefits provided to employees percent (Law on Taxation)
• Collection method — Tax on Salary is withheld monthly by the employer and remitted to the GDT (no annual personal return for employment-only income) (Law on Taxation)
• Monthly salary tax remittance deadline — 20th day of the following month (Law on Taxation)