Calculate your Tax on Salary (ToS) in Cambodia for 2025. Enter your monthly salary and see your tax breakdown, NSSF pension contribution, and take-home pay instantly.
Children under 14 or students under 25
Enter your monthly salary to see the tax breakdown
Better HR comes with fully localized payroll engines for Cambodia — handling tax, insurance, and contribution rules automatically.
Automatically calculates PIT based on Cambodian tax laws:
Progressive tax rates applied according to employee incomeIncludes allowable deductions and exemptionsMonthly withholding and annual reconciliation supportedHandles taxable and non-taxable componentsAccurate calculation of mandatory NSSF contributions:
Employee and employer contributions calculated per statutory ratesSalary ceilings and thresholds automatically appliedIntegrated with payroll for compliance and reportingAutomatically calculates contribution based on Cambodian tax laws:
Calculates employee and employer contributions for Cambodia’s healthcare systemEnsures statutory compliance for payroll reportingAutomated monthly deductions reflected in payslipsAutomatically calculates contribution based on Cambodian tax laws:
Employee and employer contributions calculated per labor regulationsSupports insurance coverage for workplace risksIntegrated into payroll for accurate statutory reportingAutomatically calculates contribution based on Cambodian tax laws:
Calculates contributions for employee pension schemes according to Cambodian lawSupports both employee and employer portionsAutomatically integrated into payroll cycleAutomatically calculates based on Cambodian tax laws:
Calculates end-of-service benefits based on tenure and local labor lawAutomatically included in payroll and final settlement calculationsEnsures accurate statutory complianceBetter HR automates payroll tax calculations for Cambodia and 8 other countries. Accurate, compliant, done in minutes.
Try Better HR FreeCambodia does not have a traditional personal income tax. Instead, a monthly Tax on Salary (ToS) is imposed on individuals who receive income from employment. This includes salaries, wages, bonuses, overtime pay, and other compensation. Residents are taxed on worldwide salary income, while non-residents pay a flat 20% on Cambodia-sourced salary.
Cambodia's tax year runs from January 1 to December 31. Individuals do not file personal tax returns for employment income. Instead, employers withhold Tax on Salary monthly and remit it to the General Department of Taxation (GDT) by the 20th of the following month.
Cambodia uses a progressive system with rates from 0% to 20% applied to monthly salary. The first 1.5 million KHR is tax-free. Income from 1.5-2 million KHR is taxed at 5%, 2-8.5 million KHR at 10%, 8.5-12.5 million KHR at 15%, and income above 12.5 million KHR at 20%.
Residents can claim KHR 150,000 per month for each dependent child under 14 (or under 25 if a full-time student) and KHR 150,000 per month for a dependent spouse who is not working. Employees contribute 2% of salary to the NSSF pension fund. Employers contribute 2.6% for health insurance and 0.8% for occupational risk.
Tax on Salary is Cambodia's equivalent of personal income tax on employment income. It applies to all forms of employee compensation including salaries, wages, bonuses, overtime, and redundancy payments. Employers withhold and remit ToS monthly on behalf of employees.
Monthly salary up to 1,500,000 KHR (approximately USD 375) is not subject to Tax on Salary. Income above this threshold is taxed at progressive rates from 5% to 20%.
Cambodia uses progressive monthly rates: 0% on the first 1.5 million KHR, 5% on 1.5-2 million KHR, 10% on 2-8.5 million KHR, 15% on 8.5-12.5 million KHR, and 20% on income above 12.5 million KHR.
Residents can deduct KHR 150,000 per month for each dependent child under 14 years old (or under 25 if a full-time student at a recognised institution) and KHR 150,000 per month for a dependent spouse who is not earning income.
Employees contribute 2% of their monthly salary to the National Social Security Fund (NSSF) pension scheme. Employers contribute 2.6% for health insurance and 0.8% for occupational risk insurance. The employee's 2% is deducted from salary but is separate from the tax calculation.
Cambodia's tax year runs from January 1 to December 31. Employers must file monthly salary tax returns by the 20th of the following month and remit the withheld tax to the General Department of Taxation.
Non-residents are taxed at a flat rate of 20% on Cambodia-sourced salary income. They are not eligible for the progressive tax rates or dependent deductions available to residents.
Fringe benefits provided by employers (private vehicle use, meals, accommodation, travel, low-interest loans, insurance premiums, entertainment) are taxed at a flat rate of 20% under a separate Fringe Benefits Tax regime.
Better HR automatically calculates Cambodia Tax on Salary using the latest brackets and deductions. It handles monthly withholding, NSSF contributions, generates payslips with full tax breakdowns, and produces reports for GDT filing.
