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Living in Cambodia - Tax Issues


Residents are taxed on their worldwide income. An individual is considered a resident for tax purposes if he has stayed in the country for an aggregate of 182 days or more within a calendar year.


The applicable tax rates vary depending on the source. Employment income is taxed at progressive rates. Income from other sources is subject to profits tax while some specific categories of income are taxed by way of withholding.

(Salary) Income Tax
Employment income is taxed at progressive rates on a monthly basis.

Income Tax

There are no regulations that specify deductible expenses against salary income tax. However, taxpayers earning employment income may claim deductions of up to KHR75,000 (US$19) for each dependent child and another KHR75,000 (US$19) for the taxpayer’s spouse (housewife).

Profits Tax
Income from sources other than employment income is taxed at a flat rate of 20%. Taxable income is computed by deducting income-generating expenses from the gross income. Some specific categories of income are taxed by way of withholding.

Profits tax is levied on the following categories of income:

  • Profits obtained from operations of an enterprise
  • Capital gains
  • Income from investments
  • Interest
  • Rental income from movable and immovable properties
  • Royalty income

Income from leasing real estate properties earned by resident individuals is subject to withholding tax at 10%.


Real Estate Tax
Real estate tax is levied on unused Cambodian land, including unused land with attached abandoned buildings. The tax is levied at 20% on the market value of the property. The owner of the property is liable to pay this tax.

Source: Global Property Guide

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