Managed by
General Department of Taxation
Monthly salary tax brackets in Cambodia
This dataset presents the official monthly salary tax brackets applied in Cambodia. It outlines the progressive tax system used to determine the amount of personal income tax payable by employees based on their monthly salary. The dataset includes income ranges (in Cambodian Riel – KHR), applicable tax rates, and quick deduction (excess amount) values that simplify the calculation of tax liabilities. * Additional notes on application: For resident employees: Salary tax is determined based on progressive rates according to the tax brackets below. For non-resident taxpayers: Salary tax is withheld at a flat rate of 20% on all taxable salary payments made by the employer. For additional monthly benefits: Employers must withhold salary tax at the rate of 20% on the total value of all fringe benefits provided to employees (including all applicable taxes). This withheld tax must be declared and paid together with the monthly salary tax.
The table below presents a preview of the data explore, featuring key details about various datasets.
No data found
Below is a column legend explaining each column in the dataset, including its name, data type, and a brief description of what it represents.
| title | type | description |
|---|---|---|
| Monthly_Taxable_Income | Text | The income range (iin Khmer Riel) used to determine the applicable tax bracket. |
| Tax_rate | Number | The percentage of income taxed within the bracket. |
| Excess_Amount | Number | A fixed deduction applied in the tax formula to simplify calculation.Formula: Tax Payable=(Monthly Salary × Tax Rate)−Excess Amount |
This section provides a list of available file formats for download. To obtain the data in your preferred format, simply click the download button corresponding to your choice.
| Name | File Format | Size | Action |
|---|---|---|---|
| MonthlysalarytaxbracketsinCambodia.csv | CSV | 228 Bytes |
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Created at
02 Sep 2025
Updated at
02 Sep 2025