Living in Cambodia: current tax laws, payroll tax and common taxes

The Cambodian tax administration (General Department of Taxation, GDT) lists the Law on Taxation dated May 16, 2023, and several ordinances (prakas) concerning income tax, salaries, and capital gains, all of which are indicated as being in effect. Data from the Ministry of Economy and Finance specifies that the salary of a non-resident is subject to a flat withholding tax of 20 %, while that of a resident is subject to progressive tax rates. This page does not define Cambodian tax residency and does not provide tax brackets.

The reference texts, their number and their status

The GDT website displays the following texts. Each is only available for download in Khmer, with no English version displayed. Their content is not reproduced here.

The GDT also displays two previous editions of this sub-decree, with the status "repealed": No. 196 ANKr.BK of September 28, 2022 and No. 09 ANKr.BK of February 13, 2020. The scale of a repealed text no longer applies.

Salaries: residents and non-residents

The "Monthly salary tax brackets in Cambodia" dataset from the Ministry of Economy and Finance is managed by the GDT. Created on September 2, 2025, and updated on September 24, 2026, it states that salary tax for residents is calculated using progressive rates in brackets. For non-residents, it states that tax is withheld at a flat rate of 20 %: the employer withholds it from all taxable salary payments. The page does not reproduce the brackets. Nor does it explain how one becomes a resident: this criterion is found in the Law on Taxation.

Registration, VAT and property tax

The GDT FAQ, which is undated, provides three points of reference.

• An individual must register with the tax administration within 15 working days of the start of their economic activity (prakas n° 701 MEF.Prk of August 14, 2020).
• VAT is 10 % of the taxable value of each supply in Cambodia, with a rate of 0 % for goods exported and services rendered outside the country (Article 64 of the Taxation Law).
• Property tax is 0.1 % per year on the tax base, which represents 80 % of the total value of the property, with a reduction of 100,000,000 riels for real estate. It is declared and paid from January 1st to September 30th of each tax year (Prakas No. 493 MEF.PrK of July 19, 2010).

Typical case (fictitious profile): a French employee in Phnom Penh

Situation. A French employee, a fictitious profile, is employed by a company established in Cambodia.

Issue. He wants to know if the employer will apply the 20 % deduction or the progressive scale.

Strategy. He first checks whether he is a resident within the meaning of the Law on Taxation, the criterion of which is not detailed here, then asks the employer for the treatment applied.

Result. According to the ministry's dataset, resident or non-resident status determines the calculation method. No figures are provided: the income brackets and residency criteria must be consulted in the Khmer texts, with the assistance of a certified translator.

Cambodian tax treaties

The GDT lists a law dated August 18, 2022 (NS/RKM/0822/008) approving agreements with the Macao Special Administrative Region and with Turkey, and a law dated December 12, 2018 (NS/RKM/1218/019) on a double taxation agreement whose title does not name any state. The official French list of tax treaties does not include Cambodia: the impact on a French resident is addressed on our page regarding the absence of a treaty.

What this page does not cover

It does not define Cambodian tax residency, nor does it specify the income tax brackets, withholding taxes on dividends, interest, and royalties, the capital gains tax rate, wealth tax, social security contributions, or visa fees. These points fall under the 2023 Law on Taxation and the prakas listed above: they should be verified with the GDT (General Tax Directorate), with a Khmer translation of the relevant texts. Local tax regulations should be confirmed with a professional based in Cambodia. Matters pertaining to France, including tax domicile and the initial tax return, are addressed in our dedicated sections.

What changes depending on your situation

• Your status with regard to Cambodian tax residency.
• The nature of your activity: employee, self-employed, investor.
• The nature of your income: salaries, rents, dividends, capital gains.
• The property in question, its value and its location.
• Your tax residence in France, whether maintained or not.

The rule depends on your situation. No results are guaranteed.