Tax on salary for expatriates in Cambodia

Are you employed by someone or self employed/business owner?

Yes, I'm employed by company.

If you are employed by a business in Cambodia, then I am sure it is their responsibility to pay your tax. I suggest you read your contract. Here is the link to the Cambodian Tax Law... http://www.idlo.int/mf/documents/regula … BODIA4.pdf

You will taxed at 20% for Cambodian source of income, after 182 days you will be deemed resident for tax purposes and tax accordingly.  You are also required to apply for work permit.

AT & Associates

This applies only if you are employed by a Cambodian company, correct???? Foreign citizens employed by foreign companies are not subject to Cambodian tax, but do have to pay tax back to their home countries.

Expatriates with a local work employement have to pay taxes on their salary. The amount of the tax will depend on the residency of the employee. After 182 days (6 months) leaving in Cambodia, the expat will become resident and will pay tax with the same rate than a Cambodian. If s/he is not a resident yet, the employee will be charged 20 % of the salary untin s/he can get the resident status.

Taxes are paid by employees not by employers.

Foreigner must also apply to a work permit, around $100 / year.