Moving to Cambodia: taxes, residence and life
How to become tax resident in Cambodia: personal, dividend and corporate tax, 2 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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
| Top income tax | 20% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 20% |
| Résidence fiscale | dès l'arrivée — Domicile/principal place of abode in Cambodia, or >182 days in 12 months |
| Voie de résidence typique | 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 |
| Passeport | sans visa ou visa à l'arrivée dans 53 pays |
| Economic growth | +4.8% (2025), forecast 4% (2026) |
| Type de climat | tropical savanna (wet/dry) · 31.5° / 35° (Phnom Penh) |
| Guerre & conflits | tension — Border war with Thailand 2025 (100+ dead); fragile truce since Dec 2025, crossings closed |
| Tous les risques naturels | 6.3/10 |
| Solidité bancaire | 3.5/10 · NR |
| Protection de la propriété | 2.5/10 |
| Logements chauds en hiver | 9/10 |
Residence programmes in Cambodia
- Ordinary (E) visa with ER retirement extension — Revenu / an CHF 7'700 · open · 2026-10
- Ordinary (E) visa with EB business extension + work permit — employment · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Cambodia to become tax resident?
dès l'arrivée. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.