Umzug nach Cambodia: Steuern, Aufenthalt und Leben
So werden Sie in Cambodia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 2 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Cambodia the top income tax rate is 20%, dividends are taxed at up to 0% and companies pay 20% corporate tax.
How to move and become tax resident
You can become tax resident in Cambodia from arrival once you take up residence (Domicile/principal place of abode in Cambodia, or >182 days in 12 months). The typical route is Ordinary (E) visa with yearly EB/ER extensions: E-class visa on arrival, extend 12 months (EB business/ER retirement, proof of funds/pension for ER); work permit for EB There are 2 open residence programmes in Cambodia — see the list below.
Living there
Phnom Penh has a tropical savanna (wet/dry) climate with winter highs around 31.5 °C and summer highs around 35 °C. The economy grew +4.8% in 2025; the IMF forecasts 4% for 2026. Its passport opens about 53 countries without a visa in advance. Security: Border war with Thailand 2025 (100+ dead); fragile truce since Dec 2025, crossings closed.
Key facts
| Höchste Einkommenssteuer | 20% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 20% |
| Steuerliche Ansässigkeit | ab Zuzug — Domicile/principal place of abode in Cambodia, or >182 days in 12 months |
| Typischer Aufenthaltsweg | Ordinary (E) visa with yearly EB/ER extensions — E-class visa on arrival, extend 12 months (EB business/ER retirement, proof of funds/pension for ER); work permit for EB |
| Pass | visumfrei oder Visum bei Ankunft in 53 Länder |
| Economic growth | +4.8% (2025), forecast 4% (2026) |
| Klimatyp | tropical savanna (wet/dry) · 31.5° / 35° (Phnom Penh) |
| Krieg & Konflikte | tension — Border war with Thailand 2025 (100+ dead); fragile truce since Dec 2025, crossings closed |
| Alle Naturgefahren | 6.3/10 |
| Bankensicherheit | 3.5/10 · NR |
| Eigentumsschutz | 2.5/10 |
| Warme Wohnungen im Winter | 9/10 |
Aufenthaltsprogramme in Cambodia
- Ordinary (E) visa with ER retirement extension — Einkommen / Jahr CHF 7'700 · open · 2026-10
- Ordinary (E) visa with EB business extension + work permit — employment · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Cambodia to become tax resident?
ab Zuzug. Domicile/principal place of abode in Cambodia, or >182 days in 12 months Enforcement on foreign income weak
How much tax will I pay in Cambodia?
In Cambodia the top income tax rate is 20%, dividends are taxed at up to 0% and companies pay 20% corporate tax.
Which residence programmes does Cambodia offer?
Ordinary (E) visa with ER retirement extension; Ordinary (E) visa with EB business extension + work permit
What is the usual way to move to Cambodia?
Ordinary (E) visa with yearly EB/ER extensions. E-class visa on arrival, extend 12 months (EB business/ER retirement, proof of funds/pension for ER); work permit for EB
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · China · Fiji · Georgia · Hong Kong · India · Indonesia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.