Cambodia Tax Calculator (2026)
Income tax rates and take-home pay for Cambodia
Cambodia Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| 0% Bracket | KHR 0 - KHR 18,000,000 | 0.0% |
| 5% Bracket | KHR 18,000,000 - KHR 24,000,000 | 5.0% |
| 10% Bracket | KHR 24,000,000 - KHR 102,000,000 | 10.0% |
| 15% Bracket | KHR 102,000,000 - KHR 150,000,000 | 15.0% |
| 20% Bracket | KHR 150,000,000+ | 20.0% |
NSSF Pension (Old-Age)
| Bracket | Income Range | Rate |
|---|---|---|
| Pension Contribution | KHR 0+ | 2.0% |
Capped at KHR 288,000 per year
Key Facts
Tax Year
2025
Currency
KHR
Top Rate
20.0%
Brackets
5 brackets
Tax-Free Threshold
KHR 18,000,000
Social Contributions
1 item
Assumptions
- · Worker is a resident for tax purposes.
- · Monthly salary tax brackets converted to annual amounts.
- · NSSF Pension (Employee portion) is 2% of contributory wage.
- · NSSF contributory wage is capped at KHR 1,200,000 per month (KHR 14,400,000 per year).
- · Healthcare and Occupational Risk contributions are paid 100% by the employer as of 2018 and are excluded.
- · Fringe benefits are taxed at a flat 20% and are excluded from the standard salary tax brackets.
- · No dependent relief applied as profile is single with no dependents.
Frequently asked questions
How much income tax do I pay in Cambodia if I'm earning a salary?
Cambodia has a progressive income tax system with five brackets ranging from 0% to 20%. The first KHR 18,000,000 in annual income is tax-free, then rates increase gradually: 5% on income from KHR 18-24 million, 10% from KHR 24-102 million, 15% from KHR 102-150 million, and 20% on anything above KHR 150 million. Your actual tax depends on which brackets your total income falls into.
What is the NSSF pension contribution and how much do I pay?
The NSSF (National Social Security Fund) Pension contribution is a mandatory employee deduction of 2% on your contributory wage, capped at a maximum contribution of KHR 288,000 per year. This means even if you earn a very high salary, your pension contribution won't exceed this annual limit, as the 2% is only calculated on income up to KHR 14,400,000 per year.
Do I get any tax deductions or relief in Cambodia?
Cambodia's tax system does not offer dependent relief or standard personal deductions. However, your NSSF pension contribution is deducted from your gross income before calculating income tax, which provides some tax relief. If you receive fringe benefits, those are taxed separately at a flat 20% rate rather than through the standard income tax brackets.
As an expat or remote worker, am I taxed differently in Cambodia?
If you are a tax resident in Cambodia, you are subject to the same progressive income tax brackets and NSSF contributions as local employees. Tax residency is typically established if you spend more than 183 days in the country during a calendar year. Non-residents may face different taxation rules, so it's important to confirm your residency status with Cambodian tax authorities.
What is the total tax burden on my salary in Cambodia?
Your total tax burden includes both income tax (based on the five progressive brackets) and the NSSF pension contribution of 2%, capped at KHR 288,000 annually. For example, a salary of KHR 50 million would be subject to income tax across multiple brackets plus KHR 288,000 in pension contributions, resulting in a combined effective tax rate that increases with income level.
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