Unofficial Translation/GMAC
Kingdom of Cambodia
Nation Religion King
Ministry of Economy and Finance
General Department of Taxation No. 048
Phnom Penh, 06 January 2015
Notification
On Implementation of Regulation on Salary Tax Amended by the Law on Finance for Control 2015
Pursuant to Article 11 of the Law on Finance for Control 2015 promulgated by Royal Code NS/RKM/1214/026/026 dated 18 December 2014, the General Department of Taxation would like to inform all ladies and gentlemen who are employers and employees that Article 47 of the Law on Taxation which was promulgated by Royal Code NS/RKM/0297/03 dated 24 February 1997 is amended as follows:
Article 47 New:
For a resident employee, the tax to be paid must be determined on the monthly taxable salary and must be withheld by the employer according to the progressive rates by tranche as follows:
Taxable Parts of the Monthly Salary Tax rate
From 0 to 800,000 Riels 0%
From 800,001 to 1,250,000 Riels 5%
From 1,250,001 to 8,500,000 Riels 10%
From 8,500,001 to 12,500,000 Riels 15%
Over 12,500,000 Riels 20%
In this regard, please all ladies and gentlemen who are employers and employees be informed and implement Article 47 new as informed above for tax declaration from January 2015 onwards.
The General Department of Taxation hopes strongly that all ladies and gentlemen who are employers and employees will pay attention and comply with the tax obligation and come to submit the declaration to pay salary tax as required by the law.
Delegate of the Royal Government
In charge of General Department of Taxation
(signed and stamped)
Kong Vibol
