DoubleTaxationTaxes on salary: Cambodia preliminary data
How much income tax and social contributions are paid on a salary in Cambodia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | KHR 282,288,564 ≈ €60,000 |
|---|---|
| Income tax | KHR 41,757,713 ≈ €8,876 |
| Employee contributions | KHR 288,000 ≈ €61 |
| Take-home pay | KHR 240,242,851 ≈ €51,063 |
| Employer contributions and payroll taxes | KHR 777,600 ≈ €165 |
| Employer's labour cost | KHR 283,066,164 ≈ €60,165 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 KHR 141,144,282 | €60,000 KHR 282,288,564 | €120,000 KHR 564,577,128 |
|---|---|---|---|
| Company | KHR 25,405,971 20.0 % | KHR 50,811,942 20.0 % | KHR 101,623,883 20.0 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Cambodia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 4704.8094 KHR (National Bank of Cambodia official exchange rate, as published by the General Department of Taxation (NBC site not reachable), 2026-01-02) ↗
Sources
- General Department of Taxation — Tax on Salary (Khmer)
- General Department of Taxation — Tax on Income (Khmer)
- General Department of Taxation — Official exchange rate, January 2026
- ISSA — Country profile Cambodia (policies as of 1 January 2022)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.