Cambodia Tax Calculator (2026)
Income tax rates and take-home pay for Cambodia
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 your 3 million KHR monthly salary, you would pay 5% on the portion between 1.5 and 2 million KHR (50,000 KHR), plus 10% on the remaining 1 million KHR (100,000 KHR), for a total of 150,000 KHR in monthly income tax. This assumes you are a resident employee subject to standard salary tax rates.
Do I need to pay income tax on my entire salary in Cambodia?
No. Cambodia offers a tax-free threshold of 1.5 million KHR per month; any income below this amount is not taxed. Only income above 1.5 million KHR becomes subject to tax at progressive rates ranging from 5% to 20%, depending on which bracket you fall into.
What is the employee pension contribution in Cambodia and is it deductible?
Employees in Cambodia contribute 2% of their gross salary to the Old-age Pension scheme during the first stage of the pension system. This 2% contribution is deductible from your taxable income, which means it reduces the amount of salary subject to income tax.
What are the income tax brackets in Cambodia and what are the rates?
Cambodia has five income tax brackets for monthly salary: 0% up to 1.5 million KHR, 5% from 1.5 to 2 million KHR, 10% from 2 to 8.5 million KHR, 15% from 8.5 to 12.5 million KHR, and 20% on anything over 12.5 million KHR. The tax is calculated on a monthly basis, so your annual income is divided by 12 to determine which bracket applies.
Is Cambodia's income tax calculated monthly or annually?
Cambodia imposes income tax on a monthly basis rather than an annual basis. Your monthly cash salary determines which tax bracket applies, and the tax is calculated and typically withheld each month by your employer.
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