Programmes/Cambodia/Cambodia Territorial Tax System

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Cambodia Territorial Tax System

CambodiaTax Regimemedium confidence

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.

Investment

Zero tax on foreign income

Processing

—

Min stay

183 days/year

Tax rate

—

How popular is this programme?

Searches/mo

—

Interest

Niche

Trend

—

Demand score13/100

Based on Google search demand (US). Updated periodically.

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Key Details

Leads to PRNo

Dual citizenship—

Remote work—

Healthcare included—

Crypto accepted—

Same-sex recognised—

RenewableYes

Stay Requirements

Special/zero tax regime: benefiting requires becoming a tax resident; the standard test is 183 days physical presence per year

medium confidence

Highlights

Zero tax on foreign income
Attractive for high-net-worth individuals
Designed to attract new residents
Flat-rate taxation available
Encourages investment in Cambodia

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.

Last verified: 4/15/2026Updated: 6/10/2026Confidence: medium

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People also ask

How does Cambodia's tax system work?

The standard corporate income tax rate in Cambodia is 20% but preferential or higher rates may apply. Although a formal personal income tax is not imposed, employers must deduct Tax on Salary monthly based on rates up to 20% for resident employees.

Does Cambodia have a tax treaty with the USA?

Cambodia does not have a tax treaty with the US, which means that expats may be unable to take advantage of certain tax benefits, such as the foreign tax credit. US expats in Cambodia must file taxes in both countries and report their worldwide income to the US.

What countries are part of the DTA in Cambodia?

Cambodia has signed DTAs with eleven (11) countries: Singapore, China, Brunei, Thailand, Vietnam, Indonesia, Hong Kong, Malaysia, the Republic of South Korea, Macau Special Administrative Region of the People's Republic of China and Turkey.

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