Cambodia tax guide
Planning reference for Cambodia using KHR salary values.
This is not an official government calculation. Confirm final details with Cambodia National Social Security Fund or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Cambodia-resident employee receiving the same regular cash salary each month, with no spouse or dependent-child deductions and no taxable fringe benefits. Monthly salary-tax bands are annualised. Includes the employee pension contribution in the first five-year contribution stage.
Reference details
| Currency | KHR |
|---|---|
| National tax label | Salary Tax |
| Personal allowance | Not modeled |
| Employee contributions | Employee pension contribution: 2% of monthly contributory wages, capped at KHR 1,200,000. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 18,000,000 KHR |
| 2 | 5.0% | Up to 24,000,000 KHR |
| 3 | 10.0% | Up to 102,000,000 KHR |
| 4 | 15.0% | Up to 150,000,000 KHR |
| 5 | 20.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.