Cambodia Personal Income Tax
Detailed personal income tax rates and rules for Cambodia in 2026.
Cambodia's Tax on Salary (ToS) applies progressive monthly rates from 0% to 20%. Residents are taxed on worldwide income while non-residents are taxed at a flat 20% on Cambodian-sourced income. The monthly salary tax brackets make Cambodia's system relatively straightforward for employers to administer.
| Income Range (KHR) | Tax Rate |
|---|---|
| ៛0 – ៛1.5M | 0% |
| ៛1.5M – ៛2.0M | 5% |
| ៛2.0M – ៛8.5M | 10% |
| ៛8.5M – ៛12.5M | 15% |
| ៛12.5M+ | 20% |
Filing Deadline
Monthly (salary tax withheld and remitted by employer by 20th of following month)
Residency Rule
An individual present in Cambodia for 182 days or more in a 12-month period is a tax resident. Residents are taxed on worldwide income.
Additional Notes
Cambodia also imposes a tax on fringe benefits at 20% of the benefit value. Various allowances for dependents and children may reduce the tax base.
How Cambodia Income Tax compares
Cambodia’s top personal income tax rate of 20% is the 142nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
