Cambodia - Overview and Introduction

Cambodia - Overview and Introduction

Taxation of international executives


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Individuals are classified either as resident or non-resident taxpayers. Resident taxpayers are taxed on their worldwide salary income. Income tax for resident taxpayers is calculated by applying a progressive tax rate schedule, from 5 percent to a maximum of 20 percent. Income tax for non-resident taxpayers is taxed only on Cambodian-sourced salary income, and at a flat rate of 20 percent. Employment income is subject to salary tax. Other non-employment income such as rent, interest, dividends, and consulting income is not subject to salary tax, but may be subject to profits tax.

The official currency of Cambodia is the Khmer Riels (KHR).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 2021 KPMG Cambodia Ltd., a Cambodian single member private limited company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

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