Employee salary calculator - Cambodia 2026
Free Employee salary calculator for Cambodia (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Cambodia (2026)
Educational model - not a GDT assessment, not a tax return, not tax advice. Currency KHR (salaries are often quoted in USD; the tax tables are in KHR).
Employee (Tax on Salary)
- Tax on Salary (ToS) resident progressive MONTHLY scale (Sub-Decree 196/2022, current for 2026): 0% up to 1,500,000; 5% to 2,000,000; 10% to 8,500,000; 15% to 12,500,000; 20% above 12,500,000.
- Dependent relief: KHR 150,000/month per dependent (minor child or non-working spouse), deducted from the monthly taxable salary before the bands.
- ToS taxable base = gross minus the dependent reliefs. The employee NSSF is NOT deductible from the ToS base (ToS is on gross).
- NSSF: pension employee 2% + employer 2%, plus employer-only occupational risk 0.8% + health care 2.6% (employer total 5.4%), on a contributory wage banded between KHR 400,000 and KHR 1,200,000.
- Out of scope: the non-resident flat 20%, exempt fringe benefits, and later-stage NSSF pension rates.
Sources: General Department of Taxation (GDT), NSSF, PwC - Cambodia individual taxes.
Self-employed (Tax on Income)
- Sole proprietors / physical persons are taxed under Tax on Income (ToI) on net business profit using the annual scale (monthly ToS x 12): 0% to 18,000,000; 5% to 24,000,000; 10% to 102,000,000; 15% to 150,000,000; 20% above.
- Out of scope (documented): the Minimum Tax of 1% of turnover (self-assessment regime; not for taxpayers keeping proper accounting records) and the small/medium-taxpayer turnover classifications. Self-employed NSSF is voluntary.