🇰🇭 Moving to Cambodia

• On: Monthly taxable salary (in KHR)
• Who: Resident employees: brackets 0% up to KHR 1,500,000 (≈ $370)
• Limit: KHR 1.5M/mo ≈ $370

Resident employees pay progressive monthly salary tax from 0% to 20% on Cambodian-source and foreign-source salary; non-residents pay a flat 20% withheld by the employer on Cambodian-source salary.

Taxed on

Monthly taxable salary (in KHR); fringe benefits taxed at 20% of their total value.

Who it applies to

• Resident employees: brackets 0% up to KHR 1,500,000 (≈ $370); 5% to 2,000,000; 10% to 8,500,000; 15% to 12,500,000; 20% above.
• An individual is a resident for salary tax if resident or with a principal place of abode in Cambodia, or present in Cambodia more than 182 days in any 12-month period ending in the tax year.

Exclusions

• Non-residents pay 20% flat on all taxable salary payments.

Limits

• KHR 1,500,000 a month (≈ $370) · Upper limit of the 0% bracket.
• KHR 2,000,000 a month (≈ $490) · Upper limit of the 5% bracket (excess amount KHR 75,000 (≈ $19)).
• KHR 8,500,000 a month (≈ $2,100) · Upper limit of the 10% bracket (excess KHR 175,000 (≈ $43)).
• KHR 12,500,000 a month (≈ $3,080) · Upper limit of the 15% bracket (excess KHR 600,000 (≈ $150)); 20% above (excess KHR 1,225,000 (≈ $300)).

Days in the country

• More than 182 days in any 12-month period ending in the tax year · Presence in Cambodia that makes an individual resident for salary tax (Law on Taxation, Article 42).

Tax residence

Residents are liable to salary tax on Cambodian-source and foreign-source salary; non-residents are liable on Cambodian-source salary only. Salary for work performed in Cambodia is Cambodian-source.

Visas

No visa-linked tax relief.

Other taxes

Employers withhold the salary tax; VAT is 10% on supplies by local businesses.

Checked against official sources on 10 Oct 2026Change log

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A person present in Cambodia more than 182 days in a calendar year, or domiciled or with a principal place of abode there, is a resident taxpayer liable on Cambodian-source and foreign-source income; non-residents are liable on Cambodian-source income only.

Taxed on

Income from Cambodian sources (services performed in Cambodia, Cambodian property, interest and dividends from resident payers, royalties and similar) and, for residents, all other income treated as foreign-source.

Who it applies to

• Resident taxpayer for tax on profits: domiciled or with a principal place of abode in Cambodia, or present more than 182 days during the calendar year.
• A resident who paid tax on foreign-source income abroad can claim a foreign tax credit under Article 36.

Exclusions

• A non-resident is taxed only on income from Cambodian sources.

Days in the country

• More than 182 days in calendar year · Presence in Cambodia that makes an individual a resident taxpayer for tax on profits (Law on Taxation, Article 3).

Tax residence

Residence is defined by domicile, principal place of abode or more than 182 days of presence in the calendar year.

Visas

Tax residence follows days of presence and abode, not the visa or extension category.

Other taxes

VAT is 10% on supplies by local businesses; salary tax is covered in the salary tax record.

Checked against official sources on 10 Oct 2026Change log

Full page →