TAX YEAR 2026 · RATES CHECKED OCTOBER 2026

Cambodia Income Tax Calculator 2026

Cambodia taxes salary on a monthly scale, the Tax on Salary, and this calculator annualises it: every monthly threshold is multiplied by 12, which gives the same result as monthly withholding for a salary paid evenly across the year. The first KHR 1,500,000 a month is taxed at 0% and rates rise to 20%. The only employee social deduction is the NSSF pension at 2%.

BY: JACOB· RATES CHECKED: OCTOBER 2026· SOURCE: PWC TAX SUMMARIES - CAMBODIA, INDIVIDUAL SUMMARY (TAX ON SALARY TABLES, SUB-DECREE 196/2022)

Calculate your Cambodia take-home pay

Income tax and employee contributions, 2026 rates.

Annual gross income (KHR)

Currency

Take-home pay / year—

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Effective rate

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Marginal rate

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Monthly take-home

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Tax freedom day

Breakdown	Amount

Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.

The system

How income tax works in Cambodia

There is no general personal allowance in Cambodia. Monthly salary is taxed at 0% up to KHR 1,500,000, 5% up to KHR 2,000,000, 10% up to KHR 8,500,000, 15% up to KHR 12,500,000 and 20% above that, so on an annual basis the 20% rate starts at KHR 150,000,000. A rebate of KHR 150,000 a month exists for each dependant child or non-working spouse, but it is left out here: this is a standard calculation for a single employee with no dependants.

The only mandatory employee contribution is the NSSF pension, charged at 2% of the contributory wage. That wage is banded between KHR 400,000 and KHR 1,200,000 a month, so the employee payment never exceeds KHR 288,000 a year. This calculator applies the 2% up to an annual wage base of KHR 14,400,000 and ignores the monthly minimum base. NSSF health care and occupational risk contributions are paid by the employer only, so they do not reduce take-home pay.

What this calculator leaves out

Method: Cambodia taxes salary monthly (Tax on Salary, Sub-Decree 196/2022 scale). The monthly bands (0% to KHR 1,500,000; 5% to 2,000,000; 10% to 8,500,000; 15% to 12,500,000; 20% above) are annualised by multiplying every threshold by 12, which gives the same result as the monthly withholding for a salary paid evenly across the year.
There is no general personal allowance; a rebate of KHR 150,000 a month per dependant child or non-working spouse exists in law and is excluded in this standard case (single, no dependants). Non-residents are taxed at a flat 20% (not modelled). Fringe benefits are taxed separately at 20%, payable by the employer, and are excluded.
Employee social security: the only mandatory employee contribution is the NSSF pension at 2% of the contributory wage (Phase 1 rate for the first five years from October 2022), on a wage banded between KHR 400,000 and KHR 1,200,000 a month - modelled as 2% capped at an annual base of KHR 14,400,000 (maximum employee pension contribution KHR 288,000 a year), with the monthly minimum base ignored. NSSF health care (2.6%) and occupational risk (0.8%) are employer-paid only.

Rates

Cambodia tax brackets (2026)

Taxable income band	Rate
Up to ៛18,000,000	0%
៛18,000,000 – ៛24,000,000	5%
៛24,000,000 – ៛102,000,000	10%
៛102,000,000 – ៛150,000,000	15%
Above ៛150,000,000	20%

Bands apply to taxable income — what is left after any allowance.

Worked examples

Take-home pay at four salaries in Cambodia

Gross salary	Income tax	Social	Take-home	Effective rate
៛102,703,000	៛8,205,450	៛288,000	៛94,209,550	8.3%
៛205,406,000	៛26,381,200	៛288,000	៛178,736,800	13.0%
៛410,811,500	៛67,462,300	៛288,000	៛343,061,200	16.5%
៛821,623,500	៛149,624,700	៛288,000	៛671,710,800	18.2%

On ៛205,406,000 a year, take-home pay in Cambodia is ៛178,736,800 — about ៛14,894,733 a month — after ៛26,381,200 in income tax and ៛288,000 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.

Payroll contributions

Social contributions in Cambodia

Contribution	Rate	Applies from	Applies up to
NSSF pension (employee share)	2%	First ៛0	៛14,400,000

Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.

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Cambodia vs any country

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FAQ

Cambodia tax — frequently asked questions

The Tax on Salary is a monthly scale. The calculator multiplies every monthly threshold by 12, which produces the same annual tax as monthly withholding when the salary is paid evenly across the year. A salary that varies a lot from month to month can give a slightly different real result.

On monthly salary above KHR 12,500,000, which is KHR 150,000,000 on the annualised basis used here. Only the part of the salary above the threshold is taxed at 20%; the slices below are taxed at 0%, 5%, 10% and 15%.

Only the NSSF pension, at 2% of the contributory wage, and the wage counted for it is capped at KHR 1,200,000 a month, so the most an employee pays is KHR 288,000 a year. NSSF health care (2.6%) and occupational risk (0.8%) contributions are employer-paid and do not come out of the salary.

No. Non-residents pay a flat 20% on Cambodian-source salary, which is not modelled here. This calculator also leaves out the dependant rebate of KHR 150,000 a month and the tax on fringe benefits, which is charged at 20% and paid by the employer.

Sources & method. Rates and bands: PwC Tax Summaries - Cambodia, Individual summary (Tax on Salary tables, Sub-Decree 196/2022), checked 29 October 2026. The calculator models a single employee using standard allowances only; the full method, including what is left out and why, is on the Methodology page. Estimates only — not tax advice.