About this tool

The Cambodia Salary Tax Calculator computes the official monthly Tax on Salary (TOS) and net take-home pay using the General Department of Taxation (GDT) progressive brackets in force for 2026. The bracket thresholds and dependent rules come directly from Sub-Decree №48 OrNKr.BK (11 March 2024) on the Monthly Taxable Salary and Annual Taxable Income (Status: Valid on the GDT Sub-Decree index), supplemented by Prakas №575 MEF.PK.GDT (19 September 2024) on Tax on Salary and GDT Instruction №017 (27 December 2022). Enter a gross monthly salary in Khmer Riel (KHR) or US Dollars (USD) — the tool converts USD using the live National Bank of Cambodia (NBC) reference rate — and you instantly see the dependent deduction (150,000 KHR per dependent child and 150,000 KHR for a household spouse, per Article 3.2 of Sub-Decree №48), taxable income, top bracket, TOS withheld, optional NSSF healthcare and pension contributions, and net pay. Every figure can be cross-checked against the linked GDT and NSSF documents below.

How it works

For residents (domiciled in Cambodia, or present 182+ days in any 12-month period) the calculator subtracts 150,000 KHR for each dependent child or household spouse, then applies the progressive monthly TOS brackets from Sub-Decree №48 (11 March 2024) Article 3: 0% up to 1,500,000 KHR; 5% on 1,500,001–2,000,000 KHR; 10% on 2,000,001–8,500,000 KHR; 15% on 8,500,001–12,500,000 KHR; 20% above 12,500,000 KHR. If both spouses are employed, only one of them may claim the per-child deduction (Article 3.2 final sentence of Sub-Decree №48). Non-residents pay a flat 20% on Cambodian-sourced gross salary, per Prakas №575 (19 September 2024). When NSSF is enabled, the tool adds the employee’s 1.3% healthcare contribution (Prakas №449, in force since 1 January 2018) and 2% pension contribution (Sub-Decree №32 of 4 March 2021, scheme launched 1 October 2022). Healthcare uses a KHR 200,000–1,200,000 contributory wage band; pension uses KHR 400,000–1,200,000. The maximum employee NSSF deduction is KHR 15,600 (healthcare) + KHR 24,000 (pension) = KHR 39,600 per month. A 13th-month bonus is estimated by adding it to the selected salary month, then subtracting TOS on salary alone from TOS on salary plus bonus.

Use cases

• A factory or garment-sector worker checking the monthly TOS their employer should withhold
• An office employee verifying that their payslip deductions match the official 2026 GDT brackets
• An HR or payroll officer running quick scenarios for hiring offers and salary reviews
• A household checking how dependent-child and household-spouse deductions lower taxable salary
• A freelancer or consultant estimating monthly liabilities before invoicing
• An expat or non-resident employee understanding the flat 20% non-resident rate on Cambodian-sourced salary
• A finance manager modelling the cost of a 13th-month bonus or end-of-year incentive
• A job seeker comparing net take-home pay across multiple offers in KHR and USD

Frequently asked questions

• What are the 2026 Cambodia monthly Tax on Salary brackets?

  For resident employees (Article 3 of Sub-Decree №48 OrNKr.BK of 11 March 2024 — Status: Valid on the GDT Sub-Decree index — and Prakas №575 MEF.PK.GDT of 19 September 2024): 0% on the first 1,500,000 KHR; 5% on 1,500,001–2,000,000 KHR; 10% on 2,000,001–8,500,000 KHR; 15% on 8,500,001–12,500,000 KHR; 20% on amounts above 12,500,000 KHR. Non-residents pay a flat 20% on Cambodian-sourced gross salary. Sub-Decree №48 abrogated the previous Sub-Decree №196 (28 September 2022).

• Who counts as a “resident” for Cambodian tax on salary?

  Per the Law on Taxation, an individual is a resident if they are domiciled in Cambodia or have a principal place of abode there, or if they are physically present in Cambodia for more than 182 days during any 12-month period ending in the current tax year. Residents are taxed on worldwide salary income; non-residents are taxed only on Cambodian-sourced salary at a flat 20%.

• What deductions reduce my taxable salary?

  Per Article 3.2 of Sub-Decree №48 (11 March 2024), resident employees can reduce the tax base by 150,000 KHR per month for each dependent child and 150,000 KHR per month for a household spouse. The Law on Taxation defines a dependent child as a child under 14 (or under 25 if a full-time student). If both spouses are employed, only one of them may claim the per-child deduction (Article 3.2 final sentence). These reductions apply to gross monthly salary before the progressive brackets are computed.

• How are NSSF contributions calculated in 2026?

  Two employee contributions apply on contributory wage bands. Healthcare: 1.3% (Prakas №449, effective 1 January 2018) on KHR 200,000–1,200,000 — maximum KHR 15,600/month. Pension: 2% (Sub-Decree №32, scheme launched 1 October 2022) on KHR 400,000–1,200,000 — maximum KHR 24,000/month during Phase 1. The employer pays an equal amount for both schemes. The pension rate is scheduled to rise to 4% per side (8% total) from October 2027 under Phase 2 of Sub-Decree №32.

• Why does this calculator use NSSF contributory wage bands instead of the full gross?

  Both the NSSF healthcare scheme (Prakas №449) and the NSSF pension scheme (Sub-Decree №32) apply rates to contributory wage bands, not directly to unlimited gross salary. Healthcare uses KHR 200,000–1,200,000; pension uses KHR 400,000–1,200,000. Salaries above the ceiling pay the same fixed maximum contribution as a salary at the ceiling, while very low positive wages are brought up to the minimum contributory wage.

• How is a 13th-month bonus or annual bonus taxed?

  This calculator estimates bonus tax as the extra TOS created when the bonus is added to the salary month in which it is paid: TOS on (salary + bonus), minus TOS on salary alone. That avoids applying a single marginal rate to the whole bonus and better reflects the progressive monthly bracket structure.

• Is this calculator official?

  No. It is an unofficial estimate based on the official rates and rules published by GDT at tax.gov.kh and by NSSF at nssf.gov.kh. Always verify with the latest GDT announcements, your employer’s licensed payroll software, or a registered Cambodian tax advisor for compliance and filing.

• How does Cambodia’s Tax on Salary differ from other countries’ income tax?

  Cambodia operates a monthly withholding system: employers compute and remit TOS to GDT each month (typically by the 20th for paper or 25th for e-filing of the following month). There is no annual personal income tax return for most employees with only salary income — the employer’s monthly TOS withholding is the final tax.

Data and accuracy

About this tool

The Cambodia Salary Tax Calculator computes the official monthly Tax on Salary (TOS) and net take-home pay using the General Department of Taxation (GDT) progressive brackets in force for 2026. The bracket thresholds and dependent rules come directly from Sub-Decree №48 OrNKr.BK (11 March 2024) on the Monthly Taxable Salary and Annual Taxable Income (Status: Valid on the GDT Sub-Decree index), supplemented by Prakas №575 MEF.PK.GDT (19 September 2024) on Tax on Salary and GDT Instruction №017 (27 December 2022). Enter a gross monthly salary in Khmer Riel (KHR) or US Dollars (USD) — the tool converts USD using the live National Bank of Cambodia (NBC) reference rate — and you instantly see the dependent deduction (150,000 KHR per dependent child and 150,000 KHR for a household spouse, per Article 3.2 of Sub-Decree №48), taxable income, top bracket, TOS withheld, optional NSSF healthcare and pension contributions, and net pay. Every figure can be cross-checked against the linked GDT and NSSF documents below.

How it works

For residents (domiciled in Cambodia, or present 182+ days in any 12-month period) the calculator subtracts 150,000 KHR for each dependent child or household spouse, then applies the progressive monthly TOS brackets from Sub-Decree №48 (11 March 2024) Article 3: 0% up to 1,500,000 KHR; 5% on 1,500,001–2,000,000 KHR; 10% on 2,000,001–8,500,000 KHR; 15% on 8,500,001–12,500,000 KHR; 20% above 12,500,000 KHR. If both spouses are employed, only one of them may claim the per-child deduction (Article 3.2 final sentence of Sub-Decree №48). Non-residents pay a flat 20% on Cambodian-sourced gross salary, per Prakas №575 (19 September 2024). When NSSF is enabled, the tool adds the employee’s 1.3% healthcare contribution (Prakas №449, in force since 1 January 2018) and 2% pension contribution (Sub-Decree №32 of 4 March 2021, scheme launched 1 October 2022). Healthcare uses a KHR 200,000–1,200,000 contributory wage band; pension uses KHR 400,000–1,200,000. The maximum employee NSSF deduction is KHR 15,600 (healthcare) + KHR 24,000 (pension) = KHR 39,600 per month. A 13th-month bonus is estimated by adding it to the selected salary month, then subtracting TOS on salary alone from TOS on salary plus bonus.

Use cases

• A factory or garment-sector worker checking the monthly TOS their employer should withhold
• An office employee verifying that their payslip deductions match the official 2026 GDT brackets
• An HR or payroll officer running quick scenarios for hiring offers and salary reviews
• A household checking how dependent-child and household-spouse deductions lower taxable salary
• A freelancer or consultant estimating monthly liabilities before invoicing
• An expat or non-resident employee understanding the flat 20% non-resident rate on Cambodian-sourced salary
• A finance manager modelling the cost of a 13th-month bonus or end-of-year incentive
• A job seeker comparing net take-home pay across multiple offers in KHR and USD

Frequently asked questions

• What are the 2026 Cambodia monthly Tax on Salary brackets?

  For resident employees (Article 3 of Sub-Decree №48 OrNKr.BK of 11 March 2024 — Status: Valid on the GDT Sub-Decree index — and Prakas №575 MEF.PK.GDT of 19 September 2024): 0% on the first 1,500,000 KHR; 5% on 1,500,001–2,000,000 KHR; 10% on 2,000,001–8,500,000 KHR; 15% on 8,500,001–12,500,000 KHR; 20% on amounts above 12,500,000 KHR. Non-residents pay a flat 20% on Cambodian-sourced gross salary. Sub-Decree №48 abrogated the previous Sub-Decree №196 (28 September 2022).

• Who counts as a “resident” for Cambodian tax on salary?

  Per the Law on Taxation, an individual is a resident if they are domiciled in Cambodia or have a principal place of abode there, or if they are physically present in Cambodia for more than 182 days during any 12-month period ending in the current tax year. Residents are taxed on worldwide salary income; non-residents are taxed only on Cambodian-sourced salary at a flat 20%.

• What deductions reduce my taxable salary?

  Per Article 3.2 of Sub-Decree №48 (11 March 2024), resident employees can reduce the tax base by 150,000 KHR per month for each dependent child and 150,000 KHR per month for a household spouse. The Law on Taxation defines a dependent child as a child under 14 (or under 25 if a full-time student). If both spouses are employed, only one of them may claim the per-child deduction (Article 3.2 final sentence). These reductions apply to gross monthly salary before the progressive brackets are computed.

• How are NSSF contributions calculated in 2026?

  Two employee contributions apply on contributory wage bands. Healthcare: 1.3% (Prakas №449, effective 1 January 2018) on KHR 200,000–1,200,000 — maximum KHR 15,600/month. Pension: 2% (Sub-Decree №32, scheme launched 1 October 2022) on KHR 400,000–1,200,000 — maximum KHR 24,000/month during Phase 1. The employer pays an equal amount for both schemes. The pension rate is scheduled to rise to 4% per side (8% total) from October 2027 under Phase 2 of Sub-Decree №32.

• Why does this calculator use NSSF contributory wage bands instead of the full gross?

  Both the NSSF healthcare scheme (Prakas №449) and the NSSF pension scheme (Sub-Decree №32) apply rates to contributory wage bands, not directly to unlimited gross salary. Healthcare uses KHR 200,000–1,200,000; pension uses KHR 400,000–1,200,000. Salaries above the ceiling pay the same fixed maximum contribution as a salary at the ceiling, while very low positive wages are brought up to the minimum contributory wage.

• How is a 13th-month bonus or annual bonus taxed?

  This calculator estimates bonus tax as the extra TOS created when the bonus is added to the salary month in which it is paid: TOS on (salary + bonus), minus TOS on salary alone. That avoids applying a single marginal rate to the whole bonus and better reflects the progressive monthly bracket structure.

• Is this calculator official?

  No. It is an unofficial estimate based on the official rates and rules published by GDT at tax.gov.kh and by NSSF at nssf.gov.kh. Always verify with the latest GDT announcements, your employer’s licensed payroll software, or a registered Cambodian tax advisor for compliance and filing.

• How does Cambodia’s Tax on Salary differ from other countries’ income tax?

  Cambodia operates a monthly withholding system: employers compute and remit TOS to GDT each month (typically by the 20th for paper or 25th for e-filing of the following month). There is no annual personal income tax return for most employees with only salary income — the employer’s monthly TOS withholding is the final tax.

Data and accuracy