9 January 2015
Any civil servants, workers, armed personnel
who get a monthly salary of below 800,000 Riel (Cambodian currency roughly
US$200) are exempt from the tax on salary.
From 800,001 Riel to 1,250,000 Riel (about
US$312) as monthly salary are subjected to pay 5% of their salary as tax; from
1,250,001 Riel to 8,500,000 Riel (US$2,125), 10%; from 8,500,001 Riel to
12,500,000 Riel (US$3,125), 15%; and from 12,500,001 Riel, 20%. Last year,
those who earn from 500,000 Riel (US$125) as monthly salary have to pay the tax
on salary.
Source:
http://www.akp.gov.kh/?p=56504
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