Cambodia's General Department of Taxation has published Sub-Decree 196 ANKr.BK, which provides new annual income tax and monthly salary tax tables for individuals. For annual income tax, the following brackets/rates are provided:

• up to KHR 18,000,000 - 0%
• KHR 18,000,001 to 24,000,000 -5%
• KHR 24,000,001 to 102,000,000 -10%
• KHR 102,000,001 to 150,000,000 -15%
• over KHR 150,000,00 - 20%

For the…