Rachana Samsak
27th - October, 2025
- Sub-decree on Annual Income Tax and Monthly Salary Tax Threshold
- The Sub-decree No. 196 on Annual Income Tax and Monthly Salary Tax Threshold was enforced on 28th September 2022. This Sub-decree sets the tax threshold for annual income tax for sole proprietors and monthly salary tax for resident employees in Cambodia etc. on 1st January 2023 onward. ■ Tax threshold for annual income tax for sole proprietors ・0 to 18,000,000 Riels 0% ・18,000,001 to 60,000,000 Riels 5% ・60,000,001 to 102,000,000 Riels 10% ・102,000,001 to 150,000,000 Riels 15% ・More than 150,000,000 Riels 20% ■ Tax threshold for monthly salary tax for resident employees ・0 to 1,500,000 Riels 0% ・1,500,001 to 2,000,000 Riels 5% ・2,000,001 to 8,500,000 Riels 10% ・8,500,001 to 12,500,000 Riels 15% ・More than 12,500,000 Riels 20%
