There is no personal income tax, per se, in Cambodia. Instead, a monthly salary tax is imposed on individuals who derive income from employment. General consulting income is excluded from salary tax but is subject to tax on profit (ToP, see the Taxes on corporate income section in the Corporate tax summary for more information on ToP), although rules exist that may deem certain consultants as employees.
A Cambodian resident's worldwide salary is subject to Cambodia salary tax, while non-residents are taxed on Cambodian-sourced salary.
Salary tax rates
The monthly cash salary of residents is taxed at the following rates:
|Monthly salary (KHR*)||Tax rate (%)|
|0 to 1,200,000||0|
|1,200,001 to 2,000,000||5|
|2,000,001 to 8,500,000||10|
|8,500,001 to 12,500,000||15|
* Cambodian riel (KHR)
Non-residents are taxed at a flat rate of 20%, which constitutes a final tax.
Fringe benefits are taxable at the flat rate of 20% of the amount paid.