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Tax on Salary (TOS) in Cambodia

The tax on salary is a monthly tax imposed on salary that has been received within the framework of fulfilling employment activities. A physical person resident in the Kingdom of Cambodia is liable to the tax on salary for Cambodian source salary and foreign source salary. A non-resident physical person is liable to the tax on salary for Cambodian source salary. The enterprise which is the employer of an employee has the obligation to withhold tax before salary payment and pay this tax to the tax administration by the 20th of the month following the month in which the salary is paid. 

For a resident employee the tax on salary due is determined on the monthly taxable salary and is withheld according to the progressive tax rate as below:

Monthly salary (Riels) Rate
0 - 1,000,000 0%
1,000,001 - 1,500,000 5%
1,500,001 - 8,500,000 10%
8,500,001 - 12,500,000 15%
12,500,001 - upwards 20%

For a non-resident employee the tax on salary is withheld at the rate of 20% of the amount to be paid before withholding. . This withholding tax is the final tax on salary for the non-resident receiving the salary. 

For fringe benefits, every month, the employer shall withhold and pay tax at the rate of 20% of the total value of fringe benefits given to all employees. The value of fringe benefits is the fair market value inclusive of all taxes.


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