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 with five brackets. If you earn up to 1,500,000 KHR per month, you pay no income tax. Above that threshold, rates range from 5% to 20%, with the highest rate (20%) applying to monthly salaries over 12,500,000 KHR. The calculator determines your bracket based on your monthly cash salary.
Do I have to contribute to a pension in Cambodia?
Yes, employees in Cambodia contribute 2% of their gross income to the Old-Age Pension (Stage 1), which is deductible from your taxable income. This contribution reduces both your tax bill and your take-home pay, but it builds your pension entitlement for retirement.
What's the difference between my gross salary and take-home pay in Cambodia?
Your take-home pay is your gross monthly salary minus both income tax and the 2% pension contribution. For example, someone earning 3,000,000 KHR monthly would owe 10% income tax on the amount above 2,000,000 KHR, plus the 2% pension contribution, resulting in a lower net payment.
Is there a tax-free allowance or personal deduction in Cambodia?
The first 1,500,000 KHR of monthly salary is completely tax-free, which serves as Cambodia's tax-free threshold. Additional personal deductions for dependents exist under the law but are not modeled in this calculator, which assumes a standard resident employee with no dependents.
Do I pay different taxes if I work in a specific region of Cambodia?
Cambodia does not have regional or state-level income taxes; the salary tax system is uniform nationwide. All residents and employees in Cambodia are subject to the same national tax brackets and rates regardless of which province or city they work in.
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