Salary Tax Calculator (2025)
Calculate your monthly Tax on Salary (TOS) for resident and non-resident taxpayers in Cambodia.
Live rate is used by default. You can override it here.
Dependents (for Resident Taxpayers)
Who is a Resident Taxpayer?
A physical person is considered a resident taxpayer if they have a domicile or primary place of stay in Cambodia, or are present in Cambodia for more than 182 days within any 12-month period.
Who is a Non-Resident Taxpayer?
A physical person is considered a non-resident taxpayer if they do not meet the criteria for a resident and receive Cambodian-sourced income.
Results
Calculation Breakdown
Additional Information
Resident Taxpayer Tax Rates (Monthly)
| Taxable Salary (KHR) | Tax 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% |
| > 12,500,000 | 20% |
Non-Resident Taxpayer Tax
Non-resident taxpayers are subject to a flat 20% tax on their Cambodian-sourced salary income. They are not eligible for the progressive tax brackets or dependent deductions.
Fringe Benefits Tax
Fringe benefits (e.g., housing, transport) are subject to a separate flat 20% tax, paid by the employer.
Minimum Wage (2025)
The minimum wage for the garment, textile, and footwear sectors is USD 208 per month.
Confused by some of the terms used here?