How to Calculate Tax on Salary in Cambodia (with Examples)
Tax on salary in Cambodia is a monthly tax the employer withholds from each employee's pay and files with the General Department of Taxation. For residents it is progressive, from 0% to 20%, and the calculation is always done in riel (KHR). This guide shows the rates, how dependent relief works, and three worked examples.
Tax on salary rates for residents
The monthly taxable salary in KHR falls into one of five brackets. The quickest way to calculate is to take the rate for the bracket and subtract a fixed amount, which gives the same result as taxing each slice separately.
| Monthly taxable salary (KHR) | Rate | Subtract (KHR) |
|---|---|---|
| 0 – 1,500,000 | 0% | 0 |
| 1,500,001 – 2,000,000 | 5% | 75,000 |
| 2,000,001 – 8,500,000 | 10% | 175,000 |
| 8,500,001 – 12,500,000 | 15% | 600,000 |
| Above 12,500,000 | 20% | 1,225,000 |
Tax = taxable salary × rate − subtract amount
Relief for a spouse and children
A resident employee can reduce taxable salary by 150,000 KHR per month for a dependent spouse and for each dependent child, before the rate is applied. The employer needs the employee's declaration of dependents to apply it.
Non-residents
Non-resident employees pay a flat 20% on their salary, with no brackets and no dependent relief.
Salaries paid in USD
Most salaries in Cambodia are paid in US dollars, but the tax is calculated in riel. Convert the salary to KHR at the exchange rate used for tax, calculate the tax in KHR, and convert back if you pay in USD. The examples below use 4,000 KHR per USD.
Worked examples
Example 1: $500 a month, no dependents
- Salary in KHR: 500 × 4,000 = 2,000,000
- Bracket: up to 2,000,000 → 5%, subtract 75,000
- Tax: 2,000,000 × 5% − 75,000 = 25,000 KHR ($6.25)
Example 2: $1,000 a month, spouse and two children
- Salary in KHR: 4,000,000
- Relief: 3 × 150,000 = 450,000 → taxable salary 3,550,000
- Bracket: 10%, subtract 175,000
- Tax: 3,550,000 × 10% − 175,000 = 180,000 KHR ($45)
Example 3: $5,000 a month, no dependents
- Salary in KHR: 20,000,000
- Bracket: above 12,500,000 → 20%, subtract 1,225,000
- Tax: 20,000,000 × 20% − 1,225,000 = 2,775,000 KHR ($693.75)
For a non-resident on $1,000, the tax is simply 4,000,000 × 20% = 800,000 KHR ($200).
What this guide doesn't cover
Fringe benefits (such as a car or housing provided by the company) are taxed separately under the fringe benefit tax, and bonuses, seniority payments and severance have their own rules. Check the current regulations or your accountant for those.
Want to check a salary quickly? Use the free salary tax & NSSF calculator. CheckinMe payroll applies these rates, relief and NSSF to every employee automatically each month.
This guide is general information, not tax advice. Rates are those in force for 2023 onwards; check the General Department of Taxation for any change.