Net salary in Cambodia: Tax on Salary and NSSF

Income tax scale 2026

Gross to net for common salaries (2026)

Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.

Wage benchmarks in Cambodia

Minimum wage: no economy-wide statutory minimum wage was found in the Ministry of Labour register at the date of review (every minimum-wage prakas in it is the annual sectoral one). The figure shown is that sectoral minimum, for the textile, garment, footwear and travel goods and bags sector, set each year by a Prakas of the Ministry of Labour and Vocational Training (Prakas 214/25 of 17 September 2025, in force from 1 January 2026): 210 USD a month for a full-status employee and 208 USD during probation, expressed in dollars in the Prakas itself, with no riel equivalent. Piece-rate workers keep their actual output earnings, the employer topping them up to that floor. Median and average: National Institute of Statistics, Cambodia Labour Force Survey 2025 (fieldwork 25 October to 19 November 2025), table 7.2, employees aged 15 and over in their main job; the same table reports a men-to-women gap of 142,176 KHR on the mean and 160,000 KHR on the median.

A monthly withholding by the employer: the Tax on Salary

The employer withholds the Tax on Salary from each monthly payroll and remits it, at the progressive by-bracket rates of article 47 of the Law on Taxation of 16 May 2023 and article 3.1 of Sub-decree 48 ANKr.BK of 11 March 2024. The scale is 0% up to 1,500,000 KHR of monthly taxable salary, 5% to 2,000,000, 10% to 8,500,000, 15% to 12,500,000 and 20% above. Sub-decree 48 and Prakas 575 MEF.Prk.GDT of 19 September 2024 each repeal contrary provisions without naming the earlier texts: Sub-decree 196 of 28 September 2022 and Prakas 543 of 2021 are marked abrogated in the tax administration registers, though they still circulate in secondary summaries.

The rates apply bracket by bracket, not as a cliff on the whole salary: article 47 of the Law words them as progressive rates by tier, and this page shows the scale annualised because the calculator models a constant monthly salary, which makes the annualisation exact; article 4 of the same sub-decree carries the identical thresholds multiplied by twelve, but for a different tax, the annual Tax on Income of sole proprietorships. The taxable base is gross pay less the withholdings made compulsory by the Labour Law and the Law on Social Security Schemes (article 45 of the Law), then less the family allowances of article 3.2: 150,000 KHR a month per dependent child, and 150,000 KHR a month for a spouse working solely as a homemaker, for one spouse only. Where both spouses work, the child allowance is granted to one of them only. A dependent child is aged 14 at most, or is a pupil or student aged 25 at most in full-time study at an officially recognised institution, the employer holding the study certificate (Prakas 575, article 13); the child remains a dependant for the whole of the month in which they turn 15, finish their studies or turn 26.

Sources: អនុក្រឹត្យលេខ ៤៨ អនក្រ.បក · ប្រកាសលេខ ៥៧៥ សហវ.ប្រក · ច្បាប់ស្តីពីសារពើពន្ធ (NS/RKM/0523/004)

NSSF: 2% for the employee, and the branches the employer alone pays

The National Social Security Fund pension branch is shared: Sub-decree 32 ANKr.BK of 4 March 2021 sets the contribution at 4% of the assurable wage for the first five years, 2% borne by the employer and 2% by the employee. The two other branches are borne by the employer alone: health care at 2.6% and occupational risk at 0.8% (Prakas 449 K.B/Pr.K.NSSF of 10 November 2017, articles 2 and 3 for the obligation, article 4 for the rates), computed on the monthly salary before tax. The assurable wage has a floor of 400,000 KHR and a ceiling of 1,200,000 KHR a month (Sub-decree 144 ANKr.BK of 19 August 2021, article 4), so the contribution due runs between 8,000 and 24,000 KHR a month. This calculator applies the ceiling but not the floor: below 400,000 KHR a month it shows 2% of the actual salary rather than the 8,000 KHR minimum.

Because the pension contribution is a withholding made compulsory by the Law on Social Security Schemes, it comes off the Tax on Salary base under article 45 of the Law on Taxation. One caveat on the employer side: Prakas 449 computes health care and occupational risk on the midpoint of assurable-wage brackets rather than on the exact salary, so the employer cost shown here is a step-wise approximation below the ceiling and exact above it. Sub-decree 144 also supersedes the lowest rows of that Prakas annex, which still start at 200,000 KHR: the floor in force is 400,000.

Sources: អនុក្រឹត្យលេខ ៣២ អនក្រ.បក · អនុក្រឹត្យលេខ ១៤៤ អនក្រ.បក · ប្រកាសលេខ ៤៤៩ ក.ប/ប្រ.ក

Paid in dollars: two different exchange rates on the same payslip

Many salaries in Cambodia are agreed and paid in US dollars, while both deductions are computed in riels. The two conversions do not use the same rate, and this is set out in the texts rather than left to practice. For the Tax on Salary, Prakas 824 MEF.PrK of 2 November 2022, article 3.b.2, requires the official rate issued by the National Bank of Cambodia on the 15th of each month, with the rate of the day before a public holiday where the 15th falls on one. For the NSSF contribution, Sub-decree 32 (article 8) and Prakas 449 (article 6) require the monthly average rate as notified by the Fund.

The calculator works in riels. A salary agreed in dollars converts at the official rate of the month concerned, a market rate not being the statutory basis: the tax administration republishes the National Bank rate daily, and it stood at 4,049 riels to the dollar on 7 September 2026. This page states the rule rather than embedding a converted figure, because the two statutory rates move each month and one of them is notified separately by the Fund.

Sources: ប្រកាសលេខ ៨២៤ សហវ.ប្រក · General Department of Taxation, Official Exchange Rate