Filing income with the GDT — practical guide for expats

In 3 bullet points

• Fixed deadline: the monthly return ( ToS ) must be filed before the 20th of the following month; payment is made at the same time on the tax.gov.kh/en/e-service portal or via ABA/Canadia.
• Mandatory first step: obtain a TIN (Taxpayer Identification Number) before you can file — it is not automatically assigned on arrival in Cambodia.
• Practical alternative: many expats delegate their returns to a local accounting firm (USD 50–150/month) to avoid the Khmer language barrier.

Do I need to declare my income to the GDT?

You are concerned if…

• You are a Cambodian tax resident (>182 days/year) and receive income — pension, foreign salary, rental income, freelance earnings.
• You carry out a paid activity in Cambodia as a sole trader or director of your own company.
• You receive Cambodian-source income (rental of Cambodian property, dividends from a Cambodian company) regardless of your resident/non-resident status.

You are not directly concerned if…

• You are employed by a Cambodian company: your employer withholds and remits ToS on your behalf.
• You are a non-resident with no Cambodian-source income.

Step 1 — Obtain a TIN (Cambodian tax number)

The TIN (Taxpayer Identification Number) is your identifier with the GDT . It is essential before you can file or pay ToS.

Where to apply

General Department of Taxation (GDT)
Medium Taxpayer Department or Departmental Taxpayer Office.

Main address (Phnom Penh):

GDT — General Department of Taxation
Building 32, Norodom Blvd, Phnom Penh

Provincial offices exist in Siem Reap, Sihanoukville, and Battambang.

Documents required for an individual

Timeline and cost

• Timeline: 1 to 5 business days.
• Cost: free. No official fee for obtaining a TIN.
• Result: a GDT registration certificate + your 9- or 10-digit TIN.

Step 2 — Register on the GDT e-service portal

Go to tax.gov.kh/en/e-service:

1. Click “Register”.
2. Enter your TIN and personal information.
3. Create a password and activate your account via the confirmation email.
4. Log in to access your taxpayer dashboard.

The portal is available in Khmer and partially in English. ToS declaration forms are accessible from the “Tax Return” section.

Step 3 — File your monthly ToS return

Frequency and deadline

• Frequency: monthly.
• Deadline: before the 20th of the following month.
• Example: June 2026 income → return and payment due before 20 July 2026.

How to complete the return

On the portal, select Tax on Salary (ToS):

1. Period: enter the relevant month (e.g. June 2026).
2. Gross monthly income: enter your total income (converted to KHR).
3. Allowances: deduct dependant allowances (KHR 150,000 per dependent child/non-working spouse), supported by documents previously submitted.
4. Taxable income: automatically calculated by the portal.
5. ToS calculated: progressive bracket applied automatically.
6. Review: confirm the amount and proceed to payment.

Months with zero or no income

If you received no income in a given month, file a nil return for that month. This avoids penalties for non-filing.

Step 4 — Pay the ToS

Payment channels

Payment is in KHR. If your income is in USD or EUR, convert at the NBC rate on the day of receipt for the ToS calculation, then pay in KHR.

Annual summary return

In addition to monthly returns, a tax resident filing professional income must submit an annual summary return before 31 March of the following year. This return summarises the 12 months and confirms no adjustment is required.

For an individual receiving only a foreign pension with no other Cambodian activity, the question of the annual return obligation depends on your registration status. Confirm with a local firm.

Documents to keep (10 years)

Penalties for non-compliance

Local accounting firms — when to use one

The language barrier (forms often in Khmer, GDT communication), the complexity of multi-source ToS calculations, and unfamiliarity with GDT prakas (circulars) mean that many expats delegate their returns.

Indicative fees:

• Individual with a single pension: USD 50–80/month.
• Individual with mixed income (pension + freelance): USD 80–150/month.
• One-off engagement (back-filing, regularisation): USD 200–500.

Key firms:

• DFDL — international firm, offices in Phnom Penh and Siem Reap.
• Acclime — expat specialists, English-language service.
• VDB Loi — Cambodian tax and business law.
• Local independent accountants — lower fees, Khmer/English service.

Common pitfalls

FAQ

Can I regularise years of non-filing without major risk?

Yes, the GDT has a voluntary regularisation process that can reduce penalties. Consult an accounting firm for a discreet regularisation — negotiated penalties for spontaneous disclosure are significantly lower than those from an initiated audit.

Is USD accepted at the GDT counter?

No. GDT payments are in KHR only. If you only have USD, convert at a bank counter or ATM before paying. The KHR amount is the one calculated in your return.

Do I need to file a return if my income is below the zero-rate threshold (< KHR 1,500,000/month)?

If you are registered (TIN), yes — file a nil return or a zero-rate return. If you are not yet registered and your income is below the threshold, the registration obligation still theoretically exists but the practical risk is very low.

Does my spouse need their own TIN?

Each taxpayer is individual under Cambodian tax law. A spouse receiving their own income must register separately. If the spouse has no income of their own, they do not need to register — but their existence allows a KHR 150,000/month deduction in your return.

What if the GDT portal is down on the 20th of the month?

If the e-service portal is unavailable, go in person to the relevant GDT office before the deadline with completed forms. A portal outage is not accepted as justification for late filing — do not leave it to the last day.