ToS rates for individuals in Cambodia — calculation and 2026 examples
Progressive Tax on Salary (ToS) brackets for individuals in Cambodia in 2026 — 0-20% rates, step-by-step calculation, allowances, pension and freelance examples.
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In 3 bullet points
- The Tax on Salary ( ToS ) is progressive by monthly bracket: 0 % up to ~USD 366, then 5 %, 10 %, 15 % and 20 % above ~USD 3,049.
- Cambodian tax resident: progressive brackets apply to all your worldwide income (pension, freelance earnings, rents).
- Non-resident: flat 20 % only on Cambodian-source income — no brackets, no allowances.
Who this guide is for
This guide is aimed at individuals who do not have a Cambodian employer withholding tax at source:
- Retirees receiving a French or foreign pension.
- Remote workers paid by a foreign employer while based in Cambodia.
- Freelancers invoicing foreign clients.
- Passive income earners living off rental or investment income.
If you are employed by a Cambodian company (Co. Ltd., registered NGO), your employer calculates and remits the ToS on your behalf — see the employer ToS guide.
2026 progressive bracket — residents
The bracket schedule is set by Sub-Decree 196/2022 and has not been amended since. It applies to monthly taxable income in KHR.
| Monthly bracket (KHR) | Monthly bracket (≈ USD) | Rate |
|---|---|---|
| 0 – 1,500,000 | 0 – 366 | 0 % |
| 1,500,001 – 2,000,000 | 366 – 488 | 5 % |
| 2,000,001 – 8,500,000 | 488 – 2,073 | 10 % |
| 8,500,001 – 12,500,000 | 2,073 – 3,049 | 15 % |
| > 12,500,000 | > 3,049 | 20 % |
Source: Sub-Decree 196/2022, GDT. Conversion rates used in examples: 1 USD = 4,100 KHR, 1 EUR = 1.10 USD.
Step-by-step calculation method
- Convert monthly income to KHR (NBC rate on the day of receipt).
- Allocate each portion to brackets from the bottom up.
- Multiply each portion by its rate.
- Sum the tax due per bracket.
The sum of the widths of each bracket must always equal the total income — this is the natural check of the calculation.
Calculation examples
Pension of EUR 1,000/month
Conversion: 1,000 × 1.10 = USD 1,100 × 4,100 = KHR 4,510,000
| Bracket | Width (KHR) | Rate | Tax (KHR) |
|---|---|---|---|
| 0 – 1,500,000 | 1,500,000 | 0 % | 0 |
| 1,500,000 – 2,000,000 | 500,000 | 5 % | 25,000 |
| 2,000,000 – 4,510,000 | 2,510,000 | 10 % | 251,000 |
| Monthly total | 4,510,000 ✓ | KHR 276,000 ≈ USD 67 ≈ EUR 61 |
Effective average rate: ~6.1 %
Pension of EUR 1,500/month
Conversion: 1,500 × 1.10 = USD 1,650 × 4,100 = KHR 6,765,000
| Bracket | Width (KHR) | Rate | Tax (KHR) |
|---|---|---|---|
| 0 – 1,500,000 | 1,500,000 | 0 % | 0 |
| 1,500,000 – 2,000,000 | 500,000 | 5 % | 25,000 |
| 2,000,000 – 6,765,000 | 4,765,000 | 10 % | 476,500 |
| Monthly total | 6,765,000 ✓ | KHR 501,500 ≈ USD 122 ≈ EUR 111 |
Effective average rate: ~7.4 %
Freelance income of USD 3,000/month
Conversion: 3,000 × 4,100 = KHR 12,300,000
| Bracket | Width (KHR) | Rate | Tax (KHR) |
|---|---|---|---|
| 0 – 1,500,000 | 1,500,000 | 0 % | 0 |
| 1,500,000 – 2,000,000 | 500,000 | 5 % | 25,000 |
| 2,000,000 – 8,500,000 | 6,500,000 | 10 % | 650,000 |
| 8,500,000 – 12,300,000 | 3,800,000 | 15 % | 570,000 |
| Monthly total | 12,300,000 ✓ | KHR 1,245,000 ≈ USD 304 |
Effective average rate: ~10.1 %
Quick reference table
| Monthly income | ≈ KHR | Monthly ToS ≈ | Average rate |
|---|---|---|---|
| EUR 800 | 3,608,000 | ~USD 45 | ~5.1 % |
| EUR 1,000 | 4,510,000 | ~USD 67 | ~6.1 % |
| EUR 1,500 | 6,765,000 | ~USD 122 | ~7.4 % |
| EUR 2,000 | 9,020,000 | ~USD 184 | ~8.3 % |
| EUR 2,500 | 11,275,000 | ~USD 266 | ~9.7 % |
| USD 2,000 | 8,200,000 | ~USD 161 | ~8.0 % |
| USD 3,000 | 12,300,000 | ~USD 304 | ~10.1 % |
Assumption: 1 EUR = 1.10 USD, 1 USD = 4,100 KHR. Recalculate if the NBC rate changes.
Allowances for dependants
A tax resident may deduct from monthly taxable income:
- KHR 150,000/month per dependent child under 14 (or under 25 if a full-time student).
- KHR 150,000/month for a non-working spouse.
These allowances must be declared in your monthly return and supported by:
- Birth certificates (children).
- School enrolment certificate if the child is over 14.
- Marriage certificate (spouse).
Non-residents — flat rate of 20 %
If you are not a Cambodian tax resident but receive income from a Cambodian source, that income is taxed at a flat 20 % on the gross amount:
- No progressive brackets.
- No dependant allowances.
- No deductions.
Typical non-resident cases with Cambodian-source income:
- Rental of Cambodian real estate.
- Dividends from a stake in a Cambodian company.
- Fees invoiced to a Cambodian client during a short assignment.
Income from entirely foreign sources (French pension paid into a French account, salary from a foreign employer for work carried out outside KH) is not subject to ToS for a non-resident.
Income types subject to ToS for an individual
For a tax resident without a Cambodian employer, taxable sources include:
| Income type | Subject to ToS? | Rate |
|---|---|---|
| French or foreign pension | Yes (resident) | Progressive 0–20 % |
| Foreign salary / remote work | Yes (resident) | Progressive 0–20 % |
| Foreign rental income | Yes (resident) | Progressive 0–20 % |
| Interest on a Cambodian bank account | No — 6 % Withholding Tax retained by the bank | 6 % final |
| Dividends from a Cambodian company | No — 14 % Withholding Tax | 14 % final |
| Rental income from Cambodian property | Yes — Tax on Immovable Property Income | 10 % (non-resident) or resident bracket |
| Capital gain on Cambodian property sale | Specific tax (Tax on Capital Gain) | 20 % |
Common pitfalls
FAQ
Is Cambodian ToS deductible from French income tax?
In theory, a unilateral tax credit in France is possible via Form 2047 if you actually pay ToS in Cambodia. But without a bilateral treaty, this credit is not automatic — it depends on the DGFiP’s assessment. Consult the SIPNR or an international tax adviser.
Can income be averaged across the year to avoid monthly spikes?
No. Cambodian ToS is monthly and not annualised. A month with a bonus or an exceptional transfer is taxed at the bracket for that month. Unlike French withholding tax, there is no annual adjustment.
Are survivor’s pensions subject to ToS?
Yes. Survivor’s pensions paid by a French fund are taxable income in the same way as a regular retirement pension. The same progressive brackets apply.
What if my income varies a lot from month to month?
ToS is calculated month by month on the income actually received that month. A low-income (or zero-income) month generates a low or zero tax. An exceptional month is taxed at the corresponding monthly bracket.
How do I file if I don’t have a TIN (Cambodian tax number)?
You must first obtain a TIN from the GDT before you can file. See the GDT filing guide for registration steps.
Sources (3)
Every fact in this guide comes from official documents or government sites. An access date is recorded for each source.