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?
Cambodia uses a progressive monthly salary tax system with five brackets ranging from 0% to 20%. If you earn up to 1,500,000 KHR per month, you pay no income tax. Above that threshold, tax rates increase from 5% to 20% depending on your monthly salary level. The calculator will show your exact tax based on your income.
Is there a tax-free threshold in Cambodia?
Yes, Cambodia has a generous tax-free allowance of 1,500,000 KHR per month (approximately $370 USD). Any monthly salary up to this amount is completely tax-free, making Cambodia attractive for lower to middle-income earners and remote workers.
Do I need to pay pension contributions in Cambodia?
Yes, employees in Cambodia contribute 2% of their gross salary to the Old-Age Pension scheme (Stage 1), which is deductible from your taxable income. This contribution is mandatory for residents and helps build your retirement benefits.
How does Cambodia tax annual income if I'm paid yearly?
Cambodia's tax system is based on monthly salary, so if you receive annual income, it will be divided by 12 to determine your applicable monthly tax bracket. Your total annual tax is then calculated by multiplying the monthly tax by 12, ensuring consistent treatment regardless of payment frequency.
What is not included in Cambodia's income tax calculation?
Fringe benefits taxed at a flat 20% rate are handled separately and excluded from the standard income tax calculation modeled here. Additionally, the calculator assumes you are a resident employee with no dependents, and does not include employer-only contributions or discontinued healthcare employee contributions from prior years.
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