Cambodia Territorial Tax System
Cambodia's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.
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Key Details
Stay Requirements
Special/zero tax regime: benefiting requires becoming a tax resident; the standard test is 183 days physical presence per year
medium confidenceHighlights
- Zero tax on foreign income
- Attractive for high-net-worth individuals
- Designed to attract new residents
- Flat-rate taxation available
- Encourages investment in Cambodia
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Changes in tax legislation could alter the benefits of this regime.
Tax Notes
The Cambodian Territorial Tax System allows for zero tax on foreign income, appealing to new residents.