On 27 December 2022, the Ministry of Economy and Finance has issued a Instruction No. 017 SHV on Implementation of the New on Tax on Salary for 2023 as follow:

Monthly Taxable Salary

From 0R to 1 500 000R = 0% Tax Rate with DOTA = 0 Riel
1 500 001R to 2 000 000R = 5% Tax Rate with DOTA = 75 000 R
2 000 001R to 8 500 000R = 10% Tax Rate with DOTA = 175 000 R
8 500 001R to 12 500 000R = 15% Tax Rate with DOTA = 600 000 R
Over 12 500 000R = 20% Tax Rate with DOTA = 1 225 000 R

Example:

Monthly taxable salary 9 000 000 Riel (Tax Rate on Salary= 15%)
DOTA= 600 000 Riel

Tax on Salary = (9 000 000 Riel x15%) – 600 000 Riel= 750 000 Riel
Salary receive= 9 000 000R – 750 000R =8 250 000R

សេចក្ដីណែនាំ_ស្ដីពីការអនុវត្តអត្រាពន្ធលើប្រាក់បៀវត្សថ្មី