About this tool
The Cambodia Salary Tax Calculator helps every employee and employer quickly compute the official Tax on Salary (TOS) based on the General Department of Taxation (GDT) 2026 progressive tax brackets. Whether you earn in Khmer Riel (KHR) or US Dollars (USD), simply enter your gross monthly salary and the tool instantly shows your taxable income, tax bracket, tax deducted, and net take-home pay. It also accounts for dependent deductions (150,000 KHR per dependent child or non-working spouse per month), giving you a complete and accurate picture of your monthly payslip.
How it works
Enter your gross monthly salary in KHR or USD. Select your residency status (resident or non-resident) and the number of dependents. The calculator applies the GDT 2026 Tax on Salary brackets for residents — 0% up to 1,500,000 KHR, 5% on the next band, 10%, 15%, and 20% on the highest — or a flat 20% for non-residents. Dependent deductions are subtracted before tax is applied. Results show your tax bracket, total tax deducted, effective tax rate, and net salary after tax.
Use cases
- A factory worker checking how much tax their employer should deduct each month
- An office employee verifying their payslip deductions are correct
- An HR or payroll officer computing TOS for multiple staff members
- A freelancer or self-employed person estimating their monthly tax obligation
- An expat understanding their tax liability as a non-resident in Cambodia
- A job seeker comparing net salary offers from different employers
Frequently asked questions
What is Tax on Salary (TOS) in Cambodia?
Tax on Salary (TOS) is a monthly withholding tax imposed by the Cambodian General Department of Taxation (GDT) on employment income. Employers are required to deduct TOS from employee salaries and remit it to the GDT each month.
What are the 2026 Cambodia salary tax brackets?
For resident employees: 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 gross salary.
What deductions am I entitled to?
Resident employees can deduct 150,000 KHR per month for each dependent child under 14 (or under 25 if a full-time student) and 150,000 KHR per month for a non-working dependent spouse. These deductions reduce your taxable income before the tax brackets are applied.
Is NSSF contribution included?
Yes. Toggle "Include NSSF Deductions" to see the full picture. Employee NSSF contributions cover two schemes: healthcare at 1.3% of gross salary (Prakas No. 196, 2016) and pension at 2% of gross salary capped at a KHR 1,200,000/month basis (Sub-Decree No. 32, 2019). These are separate from Tax on Salary (TOS) and reduce your net take-home pay further.
Where can I find the official GDT tax rates?
The official Tax on Salary rates are published by the General Department of Taxation at tax.gov.kh. This calculator is based on the rates in effect for 2026.
Data and accuracy
Tax brackets and dependent deduction rules are based on the official rates published by the General Department of Taxation of Cambodia (GDT) at tax.gov.kh, effective for the 2025–2026 fiscal period. Always verify with the latest GDT announcements or a qualified tax advisor for compliance.