Cambodia Income Tax Calculator 2026 — TOS
Calculate Tax on Salary (TOS) in Cambodia. Progressive rates of 0%, 5%, 10%, 15%, and 20% with a tax-free threshold of KHR 1,500,000 per month.
Cambodia Tax System
Tax on Salary (TOS) is Cambodia's personal income tax. It applies to monthly salary income on a progressive scale: 0% on the first KHR 1.5M, 5% on the next KHR 0.5M, 10% on the next KHR 6.5M, 15% on the next KHR 4M, and 20% on income above KHR 12.5M. Cambodia follows a territorial system, so foreign income is generally exempt.
2026 Rates: TOS 0–20% (5 brackets), KHR 1.5M threshold, territorial.
Cambodia Income Tax Calculator 2026 — TOS
Calculate TOS in Cambodia 2026. Progressive 0-20% with KHR 1.5M threshold.
Territorial system — foreign income not taxed. Threshold: KHR 1,500,000/month.
Annual IncomeKHR 60,000,000
TOS (0–20%)KHR 3,900,0006.5% effective
Net Income After TaxKHR 56,100,000