Tax in Cambodia


Find, in this article, an overview of the Cambodian tax system to guide you if you are living and working there.

If you are moving to Cambodia, you will definitely not escape taxation. In fact, whether or not you are a resident in the country, you will have to pay income tax at different rates, as well as other types of taxes that apply. But as this issue is still vague, you are advised to inquire on your personal situation with the General Department of Taxation of the Ministry of Economy and Finance for a better understanding of taxation laws and regulations.

Tax system

The Cambodian tax system distinguishes between foreign residents and non-residents.

You will be considered as a resident when you have been living in the country as an employee, entrepreneur or retiree for more than 182 during a calendar year and you have your primary home there. You will then have to pay tax on all your income, regardless of their source. Nationals of some countries may have to pay income tax both in their home country and in Cambodia due to the absence of a non-double taxation treaty between both countries.

On the other hand, if you are a non-resident, you will have to pay tax only on income from Cambodian origin at a rate of 20%. In general, tax will be deducted at source, even in the case of retirement pensions. Note that your employer has to make necessary arrangements so that your income tax is deducted at source according to your salary and that same is transferred to the tax administration.

 Good to know:

Non-residents also have to pay a 15% tax on services.

Tax rates


Income tax in Cambodia is deducted at the following rates according to income scales:

  • up to 500,000 riels – 0%
  • from 500 001 riels and up to 1.25 million riels – 5%
  • from 1,250,001 riels and up to 8.5 million riels – 10%
  • from 8,500,001 riels and up to 12.5 million riels – 15%
  • as from 12,500,001 riels – 20%


An indirect tax is levied on services, goods, local and imported products. For instance, you will pay a 20% value added tax (VAT) on beer, against 10% for other alcoholic beverages and cigarettes.


Entrepreneurs and non-residents in Cambodia will pay the following taxes on profits:

  • up to 6,000,000 riels per year - 0%
  • from 6,000,001 riels and up to 15 million riels - 5%
  • from 15,000,001 riels and up to 102 million riels - 10%
  • from 102,000,001 riels and up to 150 million riels - 15%
  • more than 150 million riels - 20%

 Useful links: – Tax in Cambodia Forum 
General Department of Taxation
PWC (Cambodia Tax Book 2012)

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See also

Sihanoukville is above all a tourist city. So if you are looking for a job there, start by the tourism sector which is the main job provider.
Siem Reap, which is one of Cambodia's major cities, provides various career opportunities to foreign professionals wishing to move there.
Thanks to its developed economy, Phnom Penh, the Cambodian capital city, provides many job opportunities to skilled foreigners.
To work in Cambodia, you will have to obtain a work visa. You are also advised to inquire on the labor market's requirements and working conditions.

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