The Income tax rates and personal allowances in Cambodia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Cambodia Tax Calculator 2023.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from ៛ 0.000.00 | to | ៛ 1,500,000.00 |
| 5% | Income from ៛ 1,500,000.01 | to | ៛ 2,000,000.00 |
| 10% | Income from ៛ 2,000,000.01 | to | ៛ 8,500,000.00 |
| 15% | Income from ៛ 8,500,000.01 | to | ៛ 12,500,000.00 |
| 20% | Income from ៛ 12,500,000.01 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 20% | Flat rate on all taxable income | ||
Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Cambodia periodically and typically updated each year. Not that not all tax rates and thresholds in Cambodia change annually, alterations to tax policy to support strategic economic growth in Cambodia mean that the certain areas may be focused on to provide specific tax relief in Cambodia or support growth in certain areas (overseas invstment in Cambodia for example may mean reduced non-resident income tax rates in Cambodia for a period).
When tax policy in Cambodia changes, the resultant tax tables also change. Tax tables in Cambodia are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Cambodia, the Cambodia tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Cambodia for example).
Cambodia Tax Tables may also be referred to as Cambodia Tax Slabs, Cambodia personal allowances and tax thresholds or Cambodia business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2023 tax rates and thresholds used within the 2023 Cambodia Salary Calculator. This means that if you are aware of a 2023 tax exemption or 2023 tax allowance in Cambodia that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Cambodia Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Cambodia Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Cambodia simple, we achieve this my making the Cambodia tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2023 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2023 tax calculations, simply contact us and we will adjust the tool.
Choose a specific income tax year to see the Cambodia income tax rates and personal allowances used in the associated income tax calculator for the same tax year.