Cambodia
Residents: 0-20% progressive on worldwide income · Non-residents: flat 20% on Cambodia-source income · Residency threshold: 182 days
Cambodia Tax Facts
— 2026Quick Country Comparison
— at $100,000| Country | Take-home | Eff. Rate | vs Cambodia |
|---|---|---|---|
 Cambodia (resident) | $83,700 | 16.3% | — |
| Cambodia (non-resident, <182 days) | $100,000 | 0% | +$16,300 |
 Thailand | $75,000 | 25.0% | -$8,700 |
 Vietnam | $72,000 | 28.0% | -$11,700 |
Cambodia (resident) taxes worldwide income at 0-20% progressive rates. Cambodia (non-resident) taxes only Cambodia-sourced income at a flat 20% — non-residents with no Cambodia-source income pay 0%. Thailand and Vietnam figures are approximate, illustrative estimates. Not tax advice.
Want your exact figures? Use the full Cambodia calculator →Comparison Guides
See how Cambodia's residency-based system compares to neighboring Southeast Asian destinations.
Salary Guides
Cambodia's income tax depends heavily on residency status. Residents — anyone present 182+ days in any 12-month period — are taxed on worldwide income at progressive monthly rates from 0% to 20%, with a foreign tax credit available for tax already paid abroad. Non-residents are taxed at a flat 20% but only on Cambodia-sourced income; genuinely foreign-sourced income earned by a non-resident isn't taxed in Cambodia. The General Department of Taxation (GDT) administers income tax. Phnom Penh and Siem Reap are the main hubs for expats and digital nomads.
Moving from Cambodia
Staying under 182 days keeps you a non-resident taxed only on Cambodia-source income — a key planning consideration for digital nomads working for foreign clients.
Last Updated: August 2026 · Daniel · CountryTaxCalc