- Income tax brackets updated
Refreshed for 2026 — verification date, data year, NSSF rates, residency description, CGT implementation dates, sources, bracket year and source (taxsummaries.pwc.com) Source
KH
Cambodia
KH · KHM · #88 · 11 cities
Nomad score
55/100
Compare
Top income tax
20.0%
Worldwide system
Corporate tax
20.0%
VAT
10.0%
standard rate
Tax residency
182 days
11 tax treaties
Cambodia tax profile
Data year: 2026
- Tax system
- Worldwide There is no general personal income tax on all income types. Employment income is subject to monthly tax on salary (ToS); consulting and business income is generally taxed under tax on income rules. Residents are taxed on worldwide salary; non-residents pay a flat final 20% on Cambodia-sourced salary only.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 20.0%
- VAT
- 10.0%
- Capital gains tax
- 20.0% Headline capital gains tax is 20%. Under Prakas No. 1130 (31 December 2025) and GDT Notification No. 041 (2 January 2026), gains from the sale or transfer of immovable property are deferred until 1 January 2027. Gains from leases, investment assets (including shares), goodwill, intellectual property and foreign currency are in scope from 1 January 2026.
- Social security (employee)
- 2.0%
- Social security (employer)
- 5.4%
- Dividend withholding
- 14.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 14.0%
- Treaty count
- 11
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| KHR 0 | KHR 18,000,000 | 0.0% |
| KHR 18,000,000 | KHR 24,000,000 | 5.0% |
| KHR 24,000,000 | KHR 102,000,000 | 10.0% |
| KHR 102,000,000 | KHR 150,000,000 | 15.0% |
| KHR 150,000,000 | and above | 20.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Qualified Investment Project (QIP) Tax holiday of 3-9 years for qualifying investment projects, followed by ongoing... | No rate or amount recorded | 9yr | Active |
Tax residency
- Days threshold
- 182 days
- Residency rules
- Resident if domiciled in Cambodia, has a principal place of abode in Cambodia, or is present in Cambodia for more than 182 days in any 12-month period.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- GDT — Sub-Decree on monthly salary and annual income thresholds (accessed Oct 9, 2026) Sub-Decree No. 48 (11 March 2024) salary and annual income tables
- PwC Cambodia — taxes on personal income (accessed Oct 9, 2026) Monthly salary tax brackets, non-resident 20%, fringe benefits 20%
- PwC Cambodia — residence (accessed Oct 9, 2026) 182-day / domicile / principal abode tests
- PwC Cambodia — corporate other taxes (accessed Oct 9, 2026) NSSF ORC, healthcare and pension; VAT 10%
- PwC Cambodia — withholding taxes (accessed Oct 9, 2026) Resident and non-resident WHT on interest, royalties, services
- GDT — international relations (tax treaties) (accessed Oct 9, 2026) Published double taxation agreements