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%