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Hi, this should give you an indication. I advise to get individual information.

As of 2025

Tax Residency Status

Cambodia defines a resident taxpayer as someone who:

Spends more than 182 days in Cambodia within any 12-month period

Has a permanent home or primary economic interests in Cambodia

If you meet these criteria, you're taxed as a resident on worldwide income. Otherwise, you're a non-resident, taxed only on Cambodia-sourced income.

Salary Tax (Personal Income Tax)

Cambodia doesn鈥檛 use a separate 鈥減ersonal income tax鈥濃�攊nstead, it levies a monthly salary tax on employment income:

Non-residents pay a flat 20% on Cambodian-sourced income

Fringe benefits (housing, meals, vehicles) are taxed separately at 20% flat

Corporate Income Tax (CIT)

If you're running a business:

Standard CIT rate: 20% on taxable profits

Monthly prepayments: 1% of turnover

Capital gains: Taxed under CIT at 20%

VAT & Other Taxes

VAT: 10% on most goods/services; mandatory for businesses with turnover > KHR 125 million (~$31,250)

Social Security (NSSF):

Employee: 4.4%

Employer: 8.4%

Covers health, injury, disability, and pension

Filing Deadlines

Salary Tax: Due within 20 days after the salary month

Corporate Tax: Final return due within 3 months of fiscal year-end