Cambodia Tax Calculator (2026)
Income tax rates and take-home pay for Cambodia
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Cambodia Income Tax Brackets (2024)
| Bracket | Income Range | Rate |
|---|---|---|
| 0 to 1,500,000 KHR monthly | KHR 0 - KHR 1,500,000 | 0.0% |
| 1,500,001 to 2,000,000 KHR monthly | KHR 1,500,001 - KHR 2,000,000 | 5.0% |
| 2,000,001 to 8,500,000 KHR monthly | KHR 2,000,001 - KHR 8,500,000 | 10.0% |
| 8,500,001 to 12,500,000 KHR monthly | KHR 8,500,001 - KHR 12,500,000 | 15.0% |
| Over 12,500,000 KHR monthly | KHR 12,500,001+ | 20.0% |
Old-age Pension (Stage 1)
| Bracket | Income Range | Rate |
|---|---|---|
| 2% contribution | KHR 0+ | 2.0% |
Key Facts
Tax Year
2024
Currency
KHR
Top Rate
20.0%
Brackets
5 brackets
Tax-Free Threshold
KHR 1,500,000
Social Contributions
1 item
Assumptions
- · Cambodia imposes a monthly salary tax (not annual income tax). Brackets and rates apply to monthly cash salary.
- · For calculator purposes, annual gross income is divided by 12 to determine the applicable monthly tax bracket, then multiplied by 12.
- · Model assumes resident employee subject to resident salary tax rates.
- · Fringe benefits taxed at flat 20% are excluded; only cash salary is modeled.
- · Personal deduction of KHR 150,000/month for dependent is excluded per modeling rules (no dependents assumed).
- · Employer-only contributions (ORC, healthcare full burden from 2018+, employer pension portion) are excluded.
- · Employee pension contribution modeled as deductible social contribution at 2% for first 5 years (stage 1).
- · Healthcare contribution (1.3% employee) was discontinued from 2018; not included.
- · Non-resident taxation not modeled.
Frequently asked questions
How much income tax do I pay in Cambodia if I earn 3 million KHR per month?
Cambodia uses a progressive monthly tax system with no tax on the first 1.5 million KHR. On 3 million KHR monthly salary, you would pay 5% on the portion between 1.5-2 million KHR (50,000 KHR) plus 10% on the portion between 2-3 million KHR (100,000 KHR), totaling 150,000 KHR in monthly income tax. This assumes you are a resident employee subject to resident salary tax rates.
What is the top income tax rate in Cambodia?
Cambodia's highest income tax rate is 20% and applies to monthly salaries over 12.5 million KHR. The tax system has 5 brackets total, ranging from 0% on salaries up to 1.5 million KHR to 20% on earnings above 12.5 million KHR monthly.
Do I have to pay pension contributions in Cambodia, and are they tax deductible?
Yes, employees in Cambodia contribute 2% of their gross salary to the Old-age Pension scheme during Stage 1. These contributions are tax deductible, meaning they reduce your taxable income and lower your overall income tax liability.
Is there a tax-free threshold in Cambodia?
Yes, Cambodia has a tax-free threshold of 1.5 million KHR per month. Any monthly salary up to this amount is not subject to income tax; you only begin paying tax on income above this threshold.
How does Cambodia calculate annual income tax if I work there as an expat?
Cambodia taxes monthly cash salary, not annual income. To calculate your tax, your annual gross income is divided by 12 to determine which monthly bracket applies, then the monthly tax is multiplied by 12 to get your annual liability. Note that this calculator models resident employee taxation; non-resident rates differ.
What happens to fringe benefits in Cambodia's income tax calculation?
Fringe benefits in Cambodia are taxed separately at a flat 20% rate and are not included in the standard monthly salary tax brackets. Only your cash salary is used to determine which income tax bracket applies.
Does Cambodia have state or regional income tax variations?
Cambodia does not have subnational or regional income taxes. The national income tax brackets and rates apply uniformly throughout the country.
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