Taxes in Cambodia

What do expats have to pay?

Taxes in Cambodia

If you become a resident in Cambodia you will have to pay taxes. This article covers the different types and the rates.

If you are considered a resident in Cambodia then you will be eligible for taxation. A resident is classifieds as someone who has their main home in Cambodia for at least 182 days during a 12 month period. From this point on you are fully taxable.

Income tax

This is paid monthly and the rate depends on how much you earn.

Monthly salary (riels)


0 - 500,000


500,001 - 1,250,000


1,250,001 - 8,500,000


8,500,001 - 12,500,000    


12,500,001 - upwards


Residents are taxed on Cambodian (or any foreign) income at a maximum of 20% for the highest earners. The salary tax for non-residents also has a maximum of 20%.

Tax on Profit (TOP)

This taxes business profits (including capital gains) and designated passive income. Passive income includes interest, royalties and rental income. Income from financial or investment operations is taxed as well.

In Cambodia, most businesses are subject to a standard 20% corporate TOP rate. For Cambodian companies, this is applicable to income generated from all business: including overseas.

Non-resident taxpayers will be subject to the tax on profit if they are found to have a permanent establishment in Cambodia.

Parts of the annual taxable profit

Tax rate

From 0 to 6,000,000 riels


From 6,000,001 to 15,000,000 riels


From 15,000,001 to 102,000,000 riels


From 102,000,001 to 150,000,000 riels   


Greater than 150,000,000 riels



The Specific Tax on Certain Merchandise and Services is imposed on a number of local and imported products, such as:

  • Soft drinks / alcoholic drinks and cigarettes (10%)
  • Beer (20%)
  • Entertainment services and transport by air of passengers (10%)
  • Telephone services (3%)
  • The Public Lighting Tax, to be imposed on all alcoholic drinks and cigarettes (3%)
  • The Accommodation Tax (2%), to be imposed on accommodation in hotels, guest houses etc.

For more information on other taxes such as the withholding, stamp, registration, unused land, patent taxes or the tax on property, go to 

International NGOs with expatriate staff can apply to the Ministry of Foreign Affairs and International Cooperation or the Ministry of Economy and Finance for a income tax exemption for these particular members of staff.

For tax return forms go to: 

Further reading

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