Cambodia Salary, Tax on Salary (TOS) & NSSF Calculator
Compute monthly net take-home salary according to official General Department of Taxation (GDT) progressive slabs (0% to 20%), NSSF pension deductions (2%), family relief rebates, and employer statutory burden in USD ($) and Cambodian Riel (KHR á).
đź Remuneration & Family Allowances
Official MLVT minimum wage: ~$208/month.
á 150,000 monthly tax relief per child.
Non-working homemaker rebate.
General Department of Taxation monthly conversion benchmark.
đ Net Salary Breakdown
USD • KHRđď¸ Cambodia Progressive Tax on Salary (TOS) Brackets
Under GDT regulations, resident individuals in Cambodia are taxed on global employment income according to monthly progressive tiers denominated in Cambodian Riel (KHR):
| Monthly Taxable Salary (KHR á) | Approx USD Equivalent | TOS Tax Rate | Statutory Reliefs |
|---|---|---|---|
| 0 to 1,500,000 KHR | Up to ~$365.85 | 0% (Tax-Free) | Covers national minimum wage |
| 1,500,001 to 2,000,000 KHR | ~$365.86 to ~$487.80 | 5% | Entry level professionals |
| 2,000,001 to 8,500,000 KHR | ~$487.81 to ~$2,073.17 | 10% | Middle management |
| 8,500,001 to 12,500,000 KHR | ~$2,073.18 to ~$3,048.78 | 15% | Senior executives |
| Over 12,500,000 KHR | Above ~$3,048.78 | 20% | Top marginal bracket |
â Frequently Asked Questions on Cambodia Payroll
What is the maximum monthly NSSF pension deduction for employees? âź
The employee pension contribution is set at 2% of contributory wage, with an insurable wage ceiling capped at 1,200,000 KHR. Consequently, the maximum monthly employee deduction is strictly 24,000 KHR (~$5.85 USD), regardless of how high the gross salary is.
How are non-resident foreign employees taxed in Cambodia? âź
Non-resident employees (those spending fewer than 182 days in Cambodia within any 12-month period) do not benefit from progressive brackets or family reliefs. Instead, their Cambodian-source salary is subject to a flat 20% withholding Tax on Salary (TOS).
Are Fringe Benefits taxed under the same rates salary? âź
No. Fringe Benefits Tax (FBT) is levied separately at a flat rate of 20% on the fair market value of benefits provided to employees (such cars, housing, private electricity/water allowances, and educational assistance), and is borne directly by the employer.
When must employers submit monthly TOS returns to the GDT? âź
Employers must withhold TOS from employees' salaries and remit the tax electronically via the GDT E-Tax service on or before the 20th day of the month following the salary payment date.
Can salary be paid in USD cash or bank transfer? âź
Yes. Commercial banks in Cambodia (under the National Bank of Cambodia) operate freely in USD and KHR. Most formal private sector salaries are paid via direct bank transfer in USD, but statutory monthly declarations to GDT and NSSF must be reported in KHR.
đ Royal Government of Cambodia GDT & NSSF Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (KHR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 KHR |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & ASEAN & Kingdom of Cambodia Fiscal Policy Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.