KH · Asia · KHR
Cambodia
Tax rates
Income Tax
20%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Cambodia (Individual, Taxes on personal income) · as of 2026-04-02Corporate Tax
20%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
10%
Standard rate
Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-04-02
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| KHR 0 | 0% |
| KHR 1,500,001 | 5% |
| KHR 2,000,001 | 10% |
| KHR 8,500,001 | 15% |
| KHR 12,500,001 | 20% |
Thresholds are monthly salary amounts in Cambodian riel.
Cambodia has no personal income tax as such; instead a monthly salary tax applies to employment income under a progressive schedule from 0% to 20%, with the top rate on monthly salary above KHR 12,500,000. Non-employment income, such as general consulting income, is instead subject to tax on income under Cambodia's corporate tax rules.
VAT
In practice
- Filing
VAT applies to entities operating under Cambodia's self-declaration tax regime; VAT returns and payment are due within 20 days of the following month.
Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02- Exemptions
Exported goods and services rendered outside Cambodia are zero-rated, along with certain supplies to export-oriented garment, textile, footwear, bag, handbag, and headwear manufacturers and to milled rice exporters. VAT-exempt supplies include public postal services, medical and dental services, electricity, water, passenger transport by wholly state-owned public transport systems, insurance services, primary financial services, and land.
Source: PWC Worldwide Tax Summaries — Cambodia (Corporate, Other taxes) · as of 2026-04-02
Wealth Tax
No net wealth/worth tax levied. Cambodia's Individual - Other taxes page on PWC has no dedicated net wealth/worth taxes subsection (covers social security contributions and consumption taxes/VAT instead); PWC's consolidated cross-country quick chart lists Cambodia as "NA" (not applicable).