Phnom Penh

Salary from a foreign employer or fees from foreign clients

Taxed0%–20% progressive monthly salary tax for residents; 20% flat for non-residents

Residents pay salary tax on Cambodian and foreign-source salary (Law on Taxation 2023, Article 41). The monthly scale is 0% up to KHR 1,500,000 (about US$370), 5% to KHR 2,000,000, 10% to KHR 8,500,000, 15% to KHR 12,500,000 and 20% above, after KHR 150,000 a month for each dependent child and for a spouse who does not work (Sub-Decree 48, 2024). Salary for work done in Cambodia is Cambodian-source wherever it is paid (Article 42(6)), so a non-resident working remotely from Cambodia owes a flat 20% from day one (Article 49). The tax is collected by monthly withholding: a foreign employer must withhold through a representative in Cambodia, and the employer's representative and the employee are jointly liable (Article 51). Prakas 575 (2024) only sets filing duties for employers and their representatives; we found no procedure for an employee of a foreign employer with no Cambodian presence to declare the tax personally, so how it is collected in that case is unclear. Freelancers working for foreign clients are in principle running a business, taxed on yearly profit at 0% (up to KHR 18,000,000) rising to 20% (above KHR 150,000,000, about US$36,700) (Sub-Decree 48, Article 4), and must register with the tax department; registration thresholds were not verified here. Foreign tax paid on foreign salary is credited, country by country, up to the Cambodian tax on that salary, with proof from the foreign employer or tax authority (Article 50; Prakas 575, Articles 19–20).

On the nomad visa

Cambodia has no digital nomad or remote-work visa. Long-stay visitors usually enter on the E-class (ordinary) visa, sold as an e-visa for US$35 with a one-month stay, and extend it inside the country; extension rules were not verified here. The visa has no tax status of its own: pay for work done in Cambodia is taxed at a flat 20% while you are non-resident, and after more than 182 days in any 12 months you are resident and taxed on worldwide salary and capital gains. This profile does not cover whether remote work for a foreign employer needs a Cambodian work permit.

Dividends, interest, gains, rent and pensions from abroad

Taxed20% on capital gains (real estate from 2027); dividends, interest and rent from abroad unclear

The new capital gains tax applies to residents' gains on capital in Cambodia and abroad (Law on Taxation 2023, Articles 165 and 168): 20% of the gain. Since 1 January 2026 it covers leases, investment assets (shares, bonds, securities and other financial assets), goodwill, intellectual property and foreign currency, meaning any currency other than the riel, so even a gain on selling euros or dollars is in scope; gains on real estate are taxed from 1 January 2027 (Prakas 1130, Articles 3, 5 and 18; GDT Notification 041 of 2 January 2026). Only actual, documented costs are deductible, except for real estate, where you may instead deduct a flat 80% of the price (Prakas 1130, Article 8). You file and pay within 3 months of the gain (Law, Article 171). A home that has been your principal residence for at least 5 years is exempt (Prakas 1130, Article 6). Non-residents are taxed only on Cambodian capital. Foreign dividends, interest, rent and pensions: the tax on income covers residents' worldwide income, including individuals' non-business income (Law, Article 4; GDT Tax on Income guide), but its annual return is built for enterprises and we found no official guidance on how an individual without a business declares such income, so whether and how it is taxed in practice is unclear. Rent from property in Cambodia pays a separate 10% tax on rental income.

Net wealth and inheritance

No wealth taxNo inheritance tax

Cambodia has no net wealth tax and no inheritance or gift tax. Owners of land and buildings pay an annual tax on immovable property of 0.1% of 80% of the assessed value, after an allowance of KHR 100,000,000 (about US$24,500); farmland is exempt (Law on Taxation 2023, Articles 147–152; GDT guide). Buying, receiving as a gift or inheriting Cambodian real estate costs 4% stamp duty, but inheritances and first gifts between parents and children, spouses, and grandparents and grandchildren are exempt (GDT stamp duty guide). From 1 January 2027 the 20% capital gains tax also applies when you sell real estate.

Tax resident after

183 days a year

Top income tax rate

20%

When you become tax resident

You are resident if you have your domicile or principal place of abode in Cambodia, or if you are present in Cambodia for more than 182 days in any 12-month period ending in the current tax year (Law on Taxation 2023, Articles 5(1) and 42(1)). So the 183rd day in any rolling 12 months makes you resident for the year in which that window ends, even if the days straddle two calendar years. The law does not define "principal place of abode", so someone who rents a home and lives mainly in Cambodia may be treated as resident sooner; we found no official guidance on this. A visitor who keeps extending an E-class visa past 182 days in 12 months becomes resident.

Top income tax rate

Phnom Penh, as everywhere in Cambodia: 20% on monthly taxable salary above KHR 12,500,000 (about US$3,060 at the official rate of KHR 4,084 per US dollar on 27 October 2026), set by Sub-Decree 48 of 11 March 2024. There is no regional or municipal income tax, so the rate is the same nationwide. Sole traders reach 20% on yearly taxable profit above KHR 150,000,000.