Southeast Asia
Cambodia tax rates 2026
Rates are modest: 20% top salary tax, 20% corporate tax and 10% VAT. A new 20% capital gains tax will apply to non-property assets starting in 2026.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 20%Salary tax is progressive, with a top rate of 20%. Residents are taxed on worldwide income. Non-residents are taxed only on Cambodian-source income. |
|---|---|
| Corporate income | 20% |
| Capital gains | 20% on non-real-estate gains starting 1 Jan 2026. Real-property gains are deferred to 2027. |
| VAT | 10% |
| Dividends (WHT) | 14% for non-residents. |
| Interest (WHT) | 14% for non-residents. 15% for residents. |
| Royalties (WHT) | 14% for non-residents. |
| Social security (employee) | About 1.3% for NSSF health coverage, plus 2% for pension. |
| Social security (employer) | About 3.4% for NSSF occupational and health coverage, plus 2% for pension. |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | A Tax on Immovable Property of 0.1% applies to value above KHR 100m. There is also an unused-land tax. |
| Other | A specific tax on certain goods and services, plus a public lighting tax. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.