GDT Salary Tax Calculation 3.1.1

The GDT Salary Tax Calculation is a method used by the General Department of Taxation to determine the tax liability of individuals based on their salary or income.

All individuals earning income from employment or other sources in Cambodia are subject to the GDT salary tax, subject to specific exemptions and thresholds.

Taxable income is calculated by taking the gross salary, deducting any eligible allowances, and subtracting any exemptions as prescribed by the tax law.

The tax rates for salary tax in Cambodia range from 0% to 20%, depending on the level of taxable income.

Yes, taxpayers can claim various deductions such as social security contributions and certain professional expenses as allowed under Cambodian tax law.

Salary tax must be paid monthly based on the taxable income accrued during that month.

The deadline for filing and paying salary tax is typically within 15 days following the end of the month.

Failure to pay salary tax on time may result in penalties, interest charges, or possible legal action from the General Department of Taxation.

Yes, taxpayers in Cambodia can file their salary taxes online through the General Department of Taxation's official e-filing system.

More information can be found on the General Department of Taxation's official website or by consulting with a certified tax advisor.