Tax on Salary in Cambodia (Tax on Salary = ToS) is monthly tax applied on the salary that each individual has received from the employment. A physical person live in Cambodia is liable to ToS for local source salary and foreign source salary. A non-resident physical person is liable to the tax on salary for Cambodian source salary.
For the enterprise, the employer has the obligation to withhold tax before paying the salary to their staffs. Then, they have to pay this tax to tax administration by the 10th of the month following the month in which the salary is paid.
For a resident employee, the tax on salary is on monthly basic. The tax on salary can calculated based on the following rate.
Rate of Tax on Salary
For residents
| Monthly Salary (Riels) | Rate |
| 0 - 1,200,000 | 0% |
| 1,200,001 - 2,000,000 | 5% |
| 2,000,001 - 8,500,000 | 10% |
| 8,500,001 - 12,500,000 | 15% |
| 12,500,001 - upwards | 20% |
For non-residents
The rate for non-residents is a flat 20% (15% for 2003 and prior years).
