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Cambodia Tax Tables 2019 - Tax Rates and Thresholds in Cambodia

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This page contains the tax table information used for the calculation of tax and payroll deductions in Cambodia in 2019. These tax tables are used for the tax and payroll calculators published on iCalculator™ KH, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Cambodia or would like to add to or suggest amendments to the information herein then please contact us.

Cambodia Personal Income Tax Tables in 2019

The Income tax rates and personal allowances in Cambodia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Cambodia Tax Calculator 2019.

Cambodia Residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ៛ 0.000.00to ៛ 1,500,000.00
5%Income from ៛ 1,500,000.01 to ៛ 2,000,000.00
10%Income from ៛ 2,000,000.01 to ៛ 8,500,000.00
15%Income from ៛ 8,500,000.01 to ៛ 12,500,000.00
20%Income from ៛ 12,500,000.01 and above
Cambodia Non-residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Flat rate on all taxable income

In Cambodia, social security deductions made by employees are not deductible when calculating taxable income. This means that the contributions employees make towards social security are included in their gross income and are subject to income tax. Therefore, these social security contributions do not reduce the taxable income of employees, and the overall income tax liability is calculated based on the gross income before any social security deductions are made. This approach is consistent with Cambodia's tax system, where social security contributions are treated as part of the taxable income.

Cambodia Social Security and Payroll Deduction Rates in 2019

In Cambodia, the social security system includes contributions from both employers and employees, aimed at providing a range of benefits and support mechanisms. The system is comprised of various elements, each designed to fund specific types of welfare benefits.

Cambodia Social Security in 2019: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Health Insurance0%2.6%2.6%
National Social Security Fund (NSSF)0%0.8%0.8%
Mandatory Pension Contribution2%2%4%
Cambodia Social Security and Payroll Deduction in 2019: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Health Insurancen/an/an/an/a
National Social Security Fund (NSSF)n/an/a៛ 240,000.00៛ 14,400,000.00
Mandatory Pension Contribution៛ 240,000.00៛ 14,400,000.00៛ 240,000.00៛ 14,400,000.00

Cambodia VAT Rates in 2019

VAT rates for Cambodia are reviewed annually, you can use the VAT Calculator to calculate VAT due in Cambodia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Cambodia VAT Rates
VAT RateVAT Description
0%Zero Rated
10%Standard Rate

Historic Tax Tables supported for Cambodia

The following tax tables are supported by iCalculator™ KH as part of the suite of free tax tools we provide for Cambodia.