How is Tax on Salary (TOS) calculated in Cambodia?

TOS is assessed on a strict monthly basis using the General Department of Taxation (GDT) progressive brackets ranging from 0% (up to 1,500,000 KHR) to 20% (above 12,500,000 KHR), converted using the monthly official GDT exchange rate.

What is the employee NSSF contribution rate in Cambodia?

Employees contribute 2% for the National Social Security Fund (NSSF) pension scheme and 1.3% for occupational risk/healthcare, totaling 3.3% (capped at the maximum statutory wage ceiling of 1,200,000 KHR per month).

What is the flat withholding tax rate for non-resident employees in Cambodia?

Non-resident employees are taxed at a flat rate of 20% on their total gross Cambodian-sourced salary, without any progressive bracket threshold or family allowances.

Cambodia Tax on Salary (TOS) Calculator 2026: NSSF & Net Pay

Deconstructing the Cambodian Payslip: Monthly TOS & NSSF Math (2026)

In Cambodia's dual-currency economy (where contracts and salaries are predominantly quoted in US Dollars but governed by National Bank of Cambodia and GDT official Khmer Riel rates), understanding monthly Tax on Salary (TOS) and NSSF deductions is essential for local and international professionals.

1. The Statutory Monthly Progressive TOS Slabs

The General Department of Taxation applies the following monthly progressive slabs:

0 to 1,500,000 KHR: 0%
1,500,001 to 2,000,000 KHR: 5%
2,000,001 to 8,500,000 KHR: 10%
8,500,001 to 12,500,000 KHR: 15%
Over 12,500,000 KHR: 20%

2. Verified Numerical Scenario: $2,000 USD Monthly Contract Salary

Consider an expatriate resident employee in Phnom Penh earning $2,000 USD gross per month (using the benchmark GDT conversion rate of 4,100 KHR per USD = 8,200,000 KHR):

| Payroll Component | Amount in KHR | Equivalent USD ($) | Statutory Basis & Cap | |---|---|---|---| | Contract Gross Salary | 8,200,000 KHR | $2,000.00 | Stated contractual wage | | NSSF Contribution (3.3%) | -39,600 KHR | -$9.66 | 3.3% on capped ceiling of 1.2M KHR | | Taxable Salary for TOS | 8,160,400 KHR | $1,990.34 | Gross minus allowable NSSF deduction | | • Band 1 (Up to 1.5M KHR @ 0%) | 0 KHR | $0.00 | Tax-free baseline | | • Band 2 (1.5M to 2.0M KHR @ 5%) | -25,000 KHR | -$6.10 | 5% on 500,000 KHR | | • Band 3 (2.0M to 8.16M KHR @ 10%) | -616,040 KHR | -$150.25 | 10% on 6,160,400 KHR | | Total Monthly TOS Payable | -641,040 KHR | -$156.35 | GDT monthly withholding | | Net Monthly Take-Home Pay | 7,519,360 KHR | $1,833.99 | Net deposited into bank account |

Practical Insight:

On a $2,000 monthly salary, compulsory taxes and social contributions represent only 8.3% of gross earnings, providing an exceptionally competitive take-home ratio of $1,833.99 net in hand.

3. Regulatory Sources & Verification

Tax on Salary Law: General Department of Taxation (GDT) Prakas on Tax on Salary & Law on Taxation (2023 revision). Verified on 21/09/2026.
Social Security Standards: National Social Security Fund (NSSF) Pension and Health Insurance Sub-decree. Verified on 21/09/2026.

Simulate your Cambodian net compensation:

Cambodia Tax on Salary (TOS) 2026: GDT Monthly Slabs, NSSF & Expat Net Pay

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