Cambodia tax
Tax residence: More than 182 days in calendar year. Special regime for new residents: Qualified Investment Project income tax exemption.
Checked against official sources on Change log
Tax residence
- 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).
- 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.
- Residence is defined by domicile, principal place of abode or more than 182 days of presence in the calendar year.
Special regimes for new residents
Special regime
Qualified Investment Project income tax exemption
Tax relief
Details
- On: Profit of the registered project (income tax on the enterprise)
Registered Qualified Investment Projects can choose either an income tax exemption of 3 to 9 years from first income, followed by 25%, 50% and 75% of the tax due for two years each, or special depreciation with deductions of up to 200% of specific expenses for up to 9 years. 4 5
Taxed on
Profit of the registered project (income tax on the enterprise); not personal income.
Who it applies to
- Investment project registered as a Qualified Investment Project with the Council for the Development of Cambodia or a Municipal-Provincial Investment Sub-Committee under the 2021 Law on Investment.
Exclusions
- Incentives are limited to income taxes and customs duties and related taxes; investors cannot own land, which is reserved for Cambodian nationals.
Tax residence
Applies to the project entity, not to the investor as an individual.
Visas
Registration as a QIP also supports the investor stay permit; the tax exemption is separate from the visa.
Other taxes
Salary tax and withholding taxes still apply to individuals; export and domestically oriented QIPs get customs duty, special tax and VAT exemptions on listed imports.
Checked against official sources on Change log
Which visas the regimes apply to
- Qualified Investment Project income tax exemption: Investor stay (QIP). Registration as a QIP also supports the investor stay permit; the tax exemption is separate from the visa.
Standard rules and foreign-source income
Standard rules
Salary tax for employees: resident brackets and non-resident flat rate
Progressive rates
Details
- 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. 1 2 3
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 Change log
Standard rules
Cambodia: residents taxed on foreign-source income; non-residents on Cambodian source only
Details
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. 2 3
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 Change log
VAT, social security and other taxes
- Employers withhold the salary tax; VAT is 10% on supplies by local businesses.
- Salary tax and withholding taxes still apply to individuals; export and domestically oriented QIPs get customs duty, special tax and VAT exemptions on listed imports.
- VAT is 10% on supplies by local businesses; salary tax is covered in the salary tax record.
Questions people ask
When do you become a tax resident in Cambodia?
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)). Residents are liable to salary tax on Cambodian-source and foreign-source salary; non-residents are liable on Cambodian-source salary only.
Who qualifies for Qualified Investment Project income tax exemption?
Investment project registered as a Qualified Investment Project with the Council for the Development of Cambodia or a Municipal-Provincial Investment Sub-Committee under the 2021 Law on Investment. Registration as a QIP also supports the investor stay permit; the tax exemption is separate from the visa.
Is there a tax break for Investor stay (QIP) holders in Cambodia?
Qualified Investment Project income tax exemption: Registered Qualified Investment Projects can choose either an income tax exemption of 3 to 9 years from first income, followed by 25%, 50% and 75% of the tax due for two years each, or special depreciation with deductions of up to 200% of specific expenses for up to 9 years. It's separate from the visa and has its own conditions.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (5)
Official sources
- Monthly salary tax brackets in Cambodia · Ministry of Economy and Finance, Open Data Portal · checked 2026-10-10 · published 2026-09-24
- Law on Taxation (English translation) · Council for the Development of Cambodia, Ministry of Economy and Finance · checked 2026-10-10
- Frequently asked questions: VAT on e-commerce and VAT rate · General Department of Taxation · checked 2026-10-10
- Law on Investment of the Kingdom of Cambodia and its related Sub-Decree (English translation) · Council for the Development of Cambodia · checked 2026-10-10
- Handbook on Investing in Cambodia (July 2023) · Council for the Development of Cambodia (with Australian DFAT) · checked 2026-10-10 · published 2023-07