Country tax profile · 2026
Cambodia income tax
What a nomad, retiree or founder needs before moving to Cambodia: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: KHR.
Cambodia tax calculator
Enter your income to estimate what you would pay in Cambodia, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Cambodia?
Cambodia taxes personal income at rates up to 20%. Residents are taxed on worldwide employment income (capped at 20%); in practice tax on other foreign income is limited, but the law is a worldwide one.
Compiled by MyNomadWorld for Cambodia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: 20% capital gains tax (on immovable property and certain assets); implementation repeatedly postponed
- Wealth tax: No net wealth tax (annual property tax of 0.1% on immovable property above ~KHR 100M applies instead)
Inheritance & gift tax in Cambodia
No inheritance, estate or gift tax n/a
Corporate tax & VAT
The standard corporate profits tax is 20%.
How to become a tax resident of Cambodia
Domicile or principal place of abode in Cambodia, or physical presence for more than 182 days in any 12-month period ending in the tax year
Cost of living & lifestyle
Cost of living is about 34% of the US level, with average purchasing power near $8k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Cambodia
You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Cambodia.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Cambodia tax treaties
Cambodia maintains around 9 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. With very few treaties, cross-border income can still face double taxation, so check the specific route before you move.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Cambodia tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 8 of Cambodia's partners:
Brunei · China · Hong Kong · Indonesia · Singapore · South Korea · Thailand · Vietnam
Who can help you in Cambodia
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Cambodia
The free Cambodia expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Cambodia →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Cambodia?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Cambodia advisor.
Talk to a Cambodia advisor →Cambodia income tax FAQ
How much is income tax in Cambodia?
Cambodia taxes personal income at rates up to 20%. Residents are taxed on worldwide employment income (capped at 20%); in practice tax on other foreign income is limited, but the law is a worldwide one.
Does Cambodia tax capital gains?
20% capital gains tax (on immovable property and certain assets); implementation repeatedly postponed
How do you become a tax resident of Cambodia?
Domicile or principal place of abode in Cambodia, or physical presence for more than 182 days in any 12-month period ending in the tax year