🇰🇭 How tax works
in Cambodia.
2026 · National income tax guide
The calculation, explained.
Monthly resident salary bands are annualised for twelve equal monthly payments.
Dependant relief, fringe-benefit tax, social contributions and uneven pay timing are excluded. Independent consulting generally follows tax-on-income rules rather than this salary tax.
Doctors: employment and independent practice
The Cambodia comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · KHR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 18,000,000 | 0.0% |
| 18,000,000 – 24,000,000 | 5.0% |
| 24,000,000 – 102,000,000 | 10.0% |
| 102,000,000 – 150,000,000 | 15.0% |
| Above 150,000,000 | 20.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to KHR 454,197,368.
- 1. Annual input
- KHR 454,197,368
- 2. Custom deductible expenses
- − KHR 0
- 3. Modeled allowance / base deduction
- − KHR 0
- 4. Modeled taxable base
- KHR 454,197,368
| Taxed portion | Rate | Tax |
|---|---|---|
| KHR 18,000,000 | 0.0% | KHR 0 |
| KHR 6,000,000 | 5.0% | KHR 300,000 |
| KHR 78,000,000 | 10.0% | KHR 7,800,000 |
| KHR 48,000,000 | 15.0% | KHR 7,200,000 |
| KHR 304,197,368 | 20.0% | KHR 60,839,474 |
- 5. Modeled tax credits (capped at tax due)
- − KHR 0
- 6. Included additional tax
- KHR 0
- 7. Income tax
- KHR 76,139,474
- Effective rate = tax ÷ annual input
- 16.8%
- After income tax, before other deductions
- KHR 378,057,895
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.