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Cambodia - Overview and introduction 

Taxation of international executives

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.


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© 2013 KPMG Cambodia Ltd, the Cambodian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

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Taxation of international executives