Cambodia Salary Tax & NSSF Calculator
Work out monthly tax on salary, dependent relief, NSSF contributions and net pay for an employee in Cambodia.
Monthly result
| Gross salary | - |
| Taxable salary after relief | - |
| Tax rate | - |
| Tax on salary | - |
| NSSF pension (employee 2%) | - |
| Net salary | - |
An estimate for a regular monthly salary. Bonuses, fringe benefits and seniority pay are taxed differently. Check with your accountant for official filings.
Tax on salary rates for residents (monthly)
| Monthly taxable salary (KHR) | Rate |
|---|---|
| 0 – 1,500,000 | 0% |
| 1,500,001 – 2,000,000 | 5% |
| 2,000,001 – 8,500,000 | 10% |
| 8,500,001 – 12,500,000 | 15% |
| > 12,500,001 | 20% |
Non-residents pay a flat 20% with no dependent relief.
Frequently asked questions
What are the salary tax rates in Cambodia?
For residents, monthly salary up to 1,500,000 KHR is taxed at 0%, up to 2,000,000 KHR at 5%, up to 8,500,000 KHR at 10%, up to 12,500,000 KHR at 15%, and above that at 20%. Non-residents pay a flat 20%.
How much tax relief do I get for a spouse or children?
Residents can deduct 150,000 KHR per month from taxable salary for a dependent spouse and for each dependent child before the rate is applied.
How much NSSF pension does an employee pay?
The employee pays 2% of the monthly wage to the NSSF pension scheme, and the employer pays another 2%. The wage counted is at least 400,000 KHR and at most 1,200,000 KHR, so the employee share is between 8,000 and 24,000 KHR a month. Employers also pay health care and occupational risk contributions.
Can CheckinMe calculate this automatically?
Yes. CheckinMe payroll calculates salary tax, dependent relief and NSSF for every employee from attendance, overtime and allowances, and sends payslips to each employee.