Cambodia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Cambodia tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Cambodia | 20%* | 20%† | 0%† | 15%† | 10%† | 0% |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Cambodia profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Monthly payroll, qualifying dependant/spouse deductions, NSSF coverage and the November 2026 contribution base require verified inputs. Neither a 1.2m nor a 1.5m cap is assumed. Foreign salary credit is annual per country with documentary proof, not an automatic monthly offset.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Cambodia?
Provisionally 20%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 20% on monthly salary above KHR 12,500,000.
How are capital gains taxed in Cambodia?
The top rate on a long-term capital gain is 20%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Cambodia?
The top rate is 0% on dividends and 15% on interest. Rental income is taxed at up to 10%.
How is crypto taxed in Cambodia?
In our model Cambodia does not tax a private investor's gain on crypto assets.
Does Cambodia tax foreign income?
Generally no. Cambodia taxes income from sources in Cambodia. Income from abroad is generally outside the tax, with exceptions.
Does Cambodia have a wealth tax?
No. Cambodia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Cambodia have an exit tax for individuals?
No. In our model Cambodia does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Cambodia?
The Cambodia day test (more than 182 days in any 12-month period ending in the current tax year, or a Cambodian home): More than 182 days in a 12-month period ending in the tax year; domicile or principal abode also qualifies. Domicile or a principal place of abode can establish residence without 183 days. A date-only stay may include partial arrival or departure days; confirm 183 full days before a positive day-only result. Tax treaties and the effect of a nonstandard approved tax year need separate review.
Residence decides whether Cambodia taxes you on these rates. See the Cambodia day-count test and count your own days.
Sources
The Cambodia profile cites 5 sources for these rules, 0 of them from a government or a statute. The others are summaries by advisory firms, so check a figure against the official text before you rely on it. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries - Cambodia individual taxes · summary, retrieved 2026-05-27
- kh capital gains 20261107 · summary, retrieved 2026-11-07
- kh resident dividends 20261107 · summary, retrieved 2026-11-07
- kh rental withholding 20261107 · summary, retrieved 2026-11-07
- kh no wealth tax 20261107 · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Cambodia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Cambodia side by side with other countries, see every country or try the live demo.
Other countries in East and Southeast Asia: South Korea, Laos, Myanmar, Malaysia, Philippines, Singapore.