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 ranging from 0% to 20%. If you earn up to 1,500,000 KHR per month, you pay no income tax. Income between 1,500,001 and 2,000,000 KHR is taxed at 5%, and rates increase to 10%, 15%, and finally 20% for monthly salaries exceeding 12,500,000 KHR.
Do I need to pay social contributions in Cambodia?
Yes, employees in Cambodia contribute 2% of their gross salary to the Old-age Pension (Stage 1) scheme, and this contribution is deductible from your taxable income. This is the main social contribution for employees; the previous healthcare contribution was discontinued from 2018 onward.
Is Cambodia's income tax calculated monthly or annually?
Cambodia imposes a monthly salary tax, not an annual income tax. Your monthly cash salary determines which tax bracket applies, so your tax liability is calculated and paid each month based on your gross salary divided by 12.
What's the take-home pay for someone earning 50 million KHR annually in Cambodia?
At 50 million KHR annually (approximately 4.17 million KHR monthly), you would fall into the highest tax bracket of 20%. After accounting for the 2% pension contribution deduction, your effective tax rate and take-home pay can be calculated using our tax calculator above, which shows your exact monthly and annual net income.
Are there any deductions or allowances that reduce my taxable income in Cambodia?
The main deduction available is the 2% employee pension contribution, which lowers your taxable income. The calculator models these standard deductions for residents; however, certain fringe benefits and dependent allowances may apply in specific circumstances but are not included in this basic calculation model.
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