The Cambodian General Department of Taxation has issued a notification on the new monthly salary tax rates for 2018. The brackets/rates are as follows:

• up to KHR 1.2 million - 0%
• over KHR 1.2 million up to 2 million - 5%
• over KHR 2 million up to 8.5 million - 10%
• over KHR 8.5 million up to 12.5 million - 15%
• over KHR 12.5 million - 20%

The salary tax is only levied on income derived from em…