Country topic
Tax in Cambodia
The Law on Taxation (1997 text; later amendments not read) treats a person as resident if they are domiciled in Cambodia, have a principal place of abode there, or are present more than 182 days in the calendar year. PwC (a private guide, reviewed 2 April 2026) words the day count as a 12-month period, so check which applies to you. [T10] [T1] PwC says there is no personal income tax, per se, in Cambodia. A monthly salary tax is imposed on individuals who derive income from employment. General consulting income is excluded from salary tax but subject to tax on income, although rules may deem some consultants to be employees. [T2]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- The Law on Taxation (1997 text; later amendments not read) treats a person as resident if they are domiciled in Cambodia, have a principal place of abode there, or are present more than 182 days in the calendar year. PwC (a private guide, reviewed 2 April 2026) words the day count as a 12-month period, so check which applies to you. [T10] [T1]
- PwC says there is no personal income tax, per se, in Cambodia. A monthly salary tax is imposed on individuals who derive income from employment. General consulting income is excluded from salary tax but subject to tax on income, although rules may deem some consultants to be employees. [T2]
- PwC lists monthly salary tax rates for residents: 0% on KHR 0 to 1,500,000; 5% on 1,500,001 to 2,000,000; 10% on 2,000,001 to 8,500,000; 15% on 8,500,001 to 12,500,000; and 20% above KHR 12,500,000. [T2]
- Non-residents are taxed at a flat 20%, which is a final tax. Fringe benefits are taxable at a flat 20% of the amount paid. [T2]
- The Law on Taxation makes a resident liable to salary tax on Cambodian-source and foreign-source salary, and to tax on profit from Cambodian and foreign sources; a non-resident is taxed on Cambodian sources only. PwC adds that taxes paid on foreign-source salary can be credited against Cambodian salary tax, up to the lower of the foreign tax paid or the proportion of Cambodian tax attributable to that income. [T10] [T2] [T3]
- Fringe benefits, per PwC, include accommodation support (including utilities and domestic helpers), education assistance, private-use vehicles and certain insurance support. Reimbursed employment expenses and some other items are exempt. Pensions and investment income are not covered in what we read, so their treatment is unknown here. [T4]
- PwC lists a deduction of KHR 150,000 per month for each dependent child or spouse. [T5]
- Employers must deduct salary tax from pay and pay it no later than 20 days after the end of the month in which salaries are paid. Employees do not have to file an annual return. Late payments are subject to penalties. [T6]
- The tax department's FAQ cites Prakas 575 (19 September 2024) on tax on salary, says the fringe benefit tax rate is 20% of the benefit's value, and says failing to file or pay on time brings an extra 10% and interest of 1.5% of the unpaid tax for each month. The FAQ page is mostly in Khmer. [T7]
- The tax department's international relations page lists double tax agreements with Turkey, Macao, Korea, Malaysia, Hong Kong, Vietnam, Indonesia, Brunei, Thailand, China and Singapore. The treaty lists of the IRS (United States), Finance Canada, Australia's Treasury and New Zealand's Inland Revenue do not include Cambodia, so no treaty settles a dual claim for citizens of those four countries. [T8] [T11] [T12] [T13] [T14]
- PwC says VAT is charged at 10% on most goods and services. Employers must also register with and contribute to the National Social Security Fund for occupational risks, health care and pensions; employee pension contributions apply to NSSF members, and how that applies to foreign workers was not checked. [T9]
- Cambodia is not on the social security agreement lists of the US Social Security Administration, Employment and Social Development Canada, Australia's Department of Social Services (32 countries) or Work and Income in New Zealand, so contributions in both systems are possible. Whether Cambodian social security reaches a foreign employee or a self-employed foreigner was not checked, so it is unknown. [T15] [T16] [T17] [T18]
The country
More on Cambodia.
Topics
More about Cambodia.
Questions about Tax in Cambodia.
How many days before I become a tax resident of Cambodia?
The Law on Taxation (1997 text) treats you as resident if you are domiciled in Cambodia, have a principal place of abode there, or are present more than 182 days in the calendar year. PwC (reviewed April 2026) words the day count as a 12-month period. Check which applies; later amendments to the law were not read.
What are the income tax rates in Cambodia?
There is no personal income tax as such, says PwC; a monthly salary tax applies. For residents: 0% to KHR 1,500,000, 5% to 2,000,000, 10% to 8,500,000, 15% to 12,500,000 and 20% above. Non-residents pay a flat 20% as a final tax, and fringe benefits are taxed at 20%.
Is foreign income taxed in Cambodia?
The Law on Taxation taxes residents on Cambodian and foreign-source salary and profit, and non-residents on Cambodian sources only; PwC adds a credit for foreign tax paid on foreign-source salary. Treatment of pensions and investment income was not found, so it is unknown here.
Does Cambodia have a tax treaty with my country?
No. The IRS, Finance Canada, Australia's Treasury and New Zealand's Inland Revenue treaty lists do not include Cambodia, and Cambodia's tax department names agreements only with Turkey, Macao, Korea, Malaysia, Hong Kong, Vietnam, Indonesia, Brunei, Thailand, China and Singapore. This is not tax advice.
How is tax collected and filed, and what are the penalties?
PwC says employers withhold salary tax and pay it within 20 days after the month ends, and employees need not file an annual return. The tax department's FAQ says late filing or payment costs an extra 10% and 1.5% interest per month. VAT is 10% on most goods and services.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [T10] Law on Taxation (1997), English text, Royal Government of Cambodia (text of the law, copy on FAOLEX, Food and Agriculture Organization of the United Nations). Checked 16 October 2026.
- [T1] Cambodia, Individual: Residence, PwC (Worldwide Tax Summaries; private firm guide, not official), last reviewed 2 April 2026. Checked 16 October 2026.
- [T2] Cambodia, Individual: Taxes on personal income, PwC (Worldwide Tax Summaries; private firm guide, not official), last reviewed 2 April 2026. Checked 16 October 2026.
- [T3] Cambodia, Individual: Foreign tax relief and tax treaties, PwC (Worldwide Tax Summaries; private firm guide, not official), last reviewed 2 April 2026. Checked 16 October 2026.
- [T4] Cambodia, Individual: Income determination, PwC (Worldwide Tax Summaries; private firm guide, not official), last reviewed 2 April 2026. Checked 16 October 2026.
- [T5] Cambodia, Individual: Deductions, PwC (Worldwide Tax Summaries; private firm guide, not official), last reviewed 2 April 2026. Checked 16 October 2026.
- [T6] Cambodia, Individual: Tax administration, PwC (Worldwide Tax Summaries; private firm guide, not official), last reviewed 2 April 2026. Checked 16 October 2026.
- [T7] Frequently asked questions (tax on salary section, mostly in Khmer), General Department of Taxation, Ministry of Economy and Finance, Cambodia. Checked 16 October 2026.
- [T8] International relations: tax agreements listed by the tax department, General Department of Taxation, Ministry of Economy and Finance, Cambodia. Checked 16 October 2026.
- [T11] United States income tax treaties A to Z, Internal Revenue Service. Checked 16 October 2026.
- [T12] Tax treaties in force, Department of Finance Canada. Checked 16 October 2026.
- [T13] Income tax treaties in force, Australian Treasury. Checked 16 October 2026.
- [T14] Tax treaties, Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026.
- [T9] Cambodia, Individual: Other taxes, PwC (Worldwide Tax Summaries; private firm guide, not official), last reviewed 2 April 2026. Checked 16 October 2026.
- [T15] US international Social Security agreements (Internet Archive copy), US Social Security Administration (Internet Archive copy). Checked 16 October 2026.
- [T16] Social security agreements (countries with agreements), Government of Canada (Employment and Social Development Canada). Checked 16 October 2026.
- [T17] International social security agreements (Internet Archive copy), Australian Government, Department of Social Services (Internet Archive copy). Checked 16 October 2026.
- [T18] Social security agreements, Work and Income (Ministry of Social Development). Checked 16 October 2026.