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% |
| 稅務居所 | 自抵達起 — Domicile/principal place of abode in Cambodia, or >182 days in 12 months |
| 您的路徑 | 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 |
| 護照 | 可免籤或落地籤前往 53 個國家 |
| Economic growth | +4.8% (2025), forecast 4% (2026) |
| 氣候型別 | tropical savanna (wet/dry) · 31.5° / 35° (Phnom Penh) |
| 戰爭與衝突 | tension — Border war with Thailand 2025 (100+ dead); fragile truce since Dec 2025, crossings closed |
| 所有自然災害 | 6.3/10 |
| 銀行穩健度 | 3.5/10 · NR |
| 財產保護 | 2.5/10 |
| 冬季住宅溫暖度 | 9/10 |
Residence programmes in Cambodia
- Ordinary (E) visa with ER retirement extension — 收入 / 年 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?
自抵達起. 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
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