← VPK Tax

Cambodian tax calculator

Enter your revenue, expenses and payroll — VPK Tax classifies your business and works out every tax to the GDT for the year, month by month. All figures update live.

Business

Revenue

Expenses

Payroll

2026 classification

Small taxpayer

VAT not required

Annual turnover

$3,000.00

Profit

$0.00

Total to GDT (year)

$899.37

Grand total (GDT + NSSF)

$1,292.97

Annual tax breakdown

VAT payable
$0.00
Prepayment of ToI (1%)
$30.00
Income tax at year-end
$0.00
Withholding tax
$324.00
Tax on Salary
$447.80
Fringe Benefit Tax
$0.00
Patent tax
$97.56
NSSF (employer)
$393.60

Monthly to GDT

MonthRevenueVATPToIWHTSalaryTo GDT
Jan$2,000.00$0.00$20.00$27.00$37.32$84.32
Feb$0.00$0.00$0.00$27.00$37.32$64.32
Mar$200.00$0.00$2.00$27.00$37.32$66.32
Apr$0.00$0.00$0.00$27.00$37.32$64.32
May$200.00$0.00$2.00$27.00$37.32$66.32
Jun$0.00$0.00$0.00$27.00$37.32$64.32
Jul$200.00$0.00$2.00$27.00$37.32$66.32
Aug$0.00$0.00$0.00$27.00$37.32$64.32
Sep$200.00$0.00$2.00$27.00$37.32$66.32
Oct$0.00$0.00$0.00$27.00$37.32$64.32
Nov$200.00$0.00$2.00$27.00$37.32$66.32
Dec$0.00$0.00$0.00$27.00$37.32$64.32

True cost of foreign tools (per month)

DigitalOcean$50.00 + $7.00 WHT = $57.00

Notes

  • Withholding tax on foreign tools is usually borne by you — you can't withhold it from a credit-card charge.

Estimates for planning only, computed with the 2026 rule set. Verify with the GDT or a licensed tax agent before filing. VPK Tax never files on your behalf.