3-TOS_F_20180117
Implementation of Tax on Salary changes
As most readers are aware salary income that is received by an employee working for a tax registered employer in Cambodia is assessed on a monthly basis for Tax on salary. For tax resident taxpayers, tax on salary is applied at progressive rates from 0% to 20%, which are applied by tranche of monthly taxable salary. The current monthly tax on salary rates for tax resident employees in Cambodia is set out below. (Assume: 1 USD = 4,000 riels).
