Moving to Cambodia: taxes, residence and life
How to become tax resident in Cambodia: personal, dividend and corporate tax, 2 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 20% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 20% |
| Tax residence | from arrival — Domicile/principal place of abode in Cambodia, or >182 days in 12 months |
| Typical residence route | 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 |
| Climate type | tropical savanna (wet/dry) · 31.5° / 35° (Phnom Penh) |
Residence programmes in Cambodia
Active programmes
- Ordinary (E) visa with ER retirement extension — Income / yr CHF 7'700 · 2026-10
- Ordinary (E) visa with EB business extension + work permit — employment · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Cambodia to become tax resident?
from arrival. 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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