Free tool · Cambodia
Salary tax calculator, step by step.
Enter a monthly salary in US dollars or riel and see the salary tax, the NSSF and the net pay, with every step of the working. No sign-in.
Rules checked September 2026 · GDT rate 4,070 for October 2026
Net pay 7,479,400 riel. Salary tax 636,600 riel.
Net pay each month
7,479,400riel
About $1,837.69 at 4,070 riel per US dollar.
- Salary
- ៛8,140,000
- Less NSSF pension2% from the employee
- − ៛24,000
- Less salary tax7.8% of salary
- − ៛636,600
- Net pay
- ៛7,479,400
How this tax was calculatedResident tax brackets, up to 10% on this salary
- Gross pay in rielAt 4,070 KHR per USD (GDT salary-tax rate, October 2026)
- ៛8,140,000
- Less NSSF pension relief
- ៛24,000
- = Taxable salary
- ៛8,116,000
| Bracket | Rate | Taxed amount | Tax |
|---|---|---|---|
| First KHR 1,500,000 | 0% | ៛1,500,000 | ៛0 |
| KHR 1,500,000 to 2,000,000 | 5% | ៛500,000 | ៛25,000 |
| Above KHR 2,000,000 | 10% | ៛6,116,000 | ៛611,600 |
- Total of the brackets
- ៛636,600
- = Salary tax
- ៛636,600
An estimate in riel from the figures you entered. The USD tax is this amount converted at the same rate.
What the employer pays on top
- NSSF pension2%
- ៛24,000
- NSSF occupational risk0.8%
- ៛9,600
- NSSF health care2.6%
- ៛31,200
- Cost of this employeeSalary plus the above
- ៛8,204,800
An estimate, not tax advice. It follows the rules checked in September 2026 and cannot know your employee's full facts. Confirm figures with the General Department of Taxation, the NSSF or your accountant before you file or pay.
The rules
How salary tax is worked out.
The same bands, reliefs and rounding Ploy HR payroll applies to a payslip.
- Convert to riel. A USD salary is multiplied by the GDT exchange rate for the month.
- Take off the NSSF pension. A resident's 2% pension comes off before the bands.
- Take off dependant relief. 150,000 riel for each qualifying child and for one non-working spouse. Residents only.
- Apply the bands. Each slice of taxable salary is taxed at its own rate, below. A non-resident pays a flat 20% instead.
- Fringe benefits stand apart. They are taxed at 20% on their own, paid by the employer.
| Taxable salary a month | Rate |
|---|---|
| Up to 1,500,000 riel | 0% |
| 1,500,000 to 2,000,000 riel | 5% |
| 2,000,000 to 8,500,000 riel | 10% |
| 8,500,000 to 12,500,000 riel | 15% |
| Above 12,500,000 riel | 20% |
Where they come from
- GDT Sub-Decree 48, 11 March 2024(opens in a new tab)
Monthly bands of 1,500,000, 2,000,000, 8,500,000 and 12,500,000 riel at 0, 5, 10, 15 and 20 percent, and 150,000 riel of relief for each qualifying child and one non-working spouse.
- GDT Prakas 575, 19 September 2024(opens in a new tab)
The current GDT salary-tax framework. Ploy HR applies it to confirmed cash pay.
- GDT salary-tax return(opens in a new tab)
How dependant relief is taken for a resident, and the flat 20 percent calculation for a non-resident.
- Law on Taxation 2023, Article 45(opens in a new tab)
A resident's taxable salary is taken after the mandatory social-security withholding, which is the NSSF pension.
- GDT exchange rates, October 2026(opens in a new tab)
The salary-tax rate for the month, published 14 October 2026.
Checked against these sources in September 2026. English translations of Cambodian instruments can be unofficial, so the Khmer originals govern. If a source above has been updated since, trust the source.
Questions
What people ask first.
How is salary tax calculated in Cambodia?
For a resident, tax is worked out on the month's taxable salary in riel. Take the salary, subtract the employee's NSSF pension and the relief for dependants (150,000 riel for each qualifying child and for one non-working spouse), then apply the bands: nothing on the first 1,500,000 riel, 5 percent up to 2,000,000, 10 percent up to 8,500,000, 15 percent up to 12,500,000 and 20 percent above that. Only the part inside each band is taxed at that band's rate.
Which exchange rate should I use for a USD salary?
Salary tax is calculated in riel, so a salary paid in US dollars is converted first. Ploy HR uses the General Department of Taxation (GDT) rate for the 15th of the payroll month, or the preceding published working day. This calculator starts with the latest rate we hold, shown beside the rate field with its month and publication date, and you can change it.
How are non-residents taxed?
A non-resident pays a flat 20 percent on salary earned in Cambodia, with no bands and no dependant relief. Whether someone is a resident for tax is decided by the tax rules, not by nationality, so confirm the status with the GDT or your accountant.
How are fringe benefits taxed?
Fringe benefits, which are benefits given in kind rather than paid in cash, are taxed separately at 20 percent and the employer pays that tax. They are not added to the salary bands and they are not part of the employee's take-home pay. Which benefits count as fringe benefits is a judgment for you and your adviser, so enter only the value you have decided is one.
Is this the same calculation Ploy HR payroll uses?
Yes. The calculator runs the same bands, relief amounts and rounding as the payroll in Ploy HR, and the steps use the same layout as the explanation on a payslip. Payroll adds what an estimate cannot know: the facts you confirm for each employee, the exchange-rate decision for the month and your approval before anyone is paid.
Run payroll on these rules, every month.
Ploy HR works out salary tax and NSSF for every employee, shows the steps on each payslip, and waits for your approval before anyone is paid. Try it on your own payroll in a pilot.
Pilot workspaces are free. Nothing is billed yet.