Cambodia · Work
Cambodia Business/work extension (EB)
First stay: 1 yr
EB extension of stay (business/employment extension of E-class ordinary status)
Checked against official sources on Change log
Key facts
Business/work extension (EB) is a work route for Cambodia. You can't take local work. Checked 2026-10-12 against the official source.
- First stay
- 1 yr
Time and long term
RenewalRenewable
Extensions of 1, 3, 6 or 12 months can be renewed.
Where to applyInside the country
Applied for in Cambodia as an extension of a Visa E stay through the immigration extension system.
Ministry of Foreign Affairs and International CooperationGeneral Department of Immigration
Why this route may not fit
Check this before you apply.
- Work isn't allowed on this route
What you'll need
Who can apply5
- Employees need a stamped employment letter from a Cambodian company.
- Freelancers and self-employed people need business registration and a stamped self-letter.
- Dependants need proof of relationship and the holder's letter.
- Foreigners who work must hold a work permit and foreign employment card from the Ministry of Labour and Vocational Training.
- Employers need a foreign-employee quota from the Ministry of Labour and Vocational Training; the handbook cites a 10 per cent quota.
Steps2
- Enter on Visa E.
- Then apply in Cambodia for an EB extension of stay at the General Department of Immigration or through an agent.
After you arrive1
- Renewing EB for a long period depends on having a work permit.
What happens at day 182
How Cambodia decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
Up to 1 year at first, renewable
- Tax residence
- More than 182 days in any 12-month period ending in the tax yearPresence in Cambodia that makes an individual resident for salary tax (Law on Taxation, Article 42).
- More than 182 days in a calendar yearPresence in Cambodia that makes an individual a resident taxpayer for tax on profits (Law on Taxation, Article 3).
- Foreign-source income
Resident employees pay progressive monthly salary tax from 0% to 20% on Cambodian-source and foreign-source salary; non-residents pay a flat 20% withheld by the employer on Cambodian-source salary.
All tax rules for Cambodia Tax records checked
Full official text
In-country extension of Visa E for foreigners who work, freelance or start a business in Cambodia, and for their spouse and children. 1 2 3
Requirements
- Employees need a stamped employment letter from a Cambodian company. 1
- Freelancers and self-employed people need business registration and a stamped self-letter. 1
- Dependants need proof of relationship and the holder's letter. 1
- Foreigners who work must hold a work permit and foreign employment card from the Ministry of Labour and Vocational Training. 2 3
- Employers need a foreign-employee quota from the Ministry of Labour and Vocational Training; the handbook cites a 10 per cent quota. 2
- Enter on Visa E. 1 2
- Then apply in Cambodia for an EB extension of stay at the General Department of Immigration or through an agent. 1 2
- Renewing EB for a long period depends on having a work permit. 2 3
Stay
- Extension of stay options of 1, 3, 6 or 12 months; 1 and 3 month extensions are single entry, 6 and 12 month extensions are multiple entry; renewable.
- First stay: 1 to 12 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.
- Entry on Visa E up to 1 month: 30 days from entry; visa valid 3 months from issue, single entry.
- E-class extension of stay (EB) up to 12 months: Options of 1, 3, 6 or 12 months; renewable.
Work
EB itself does not grant the right to work; a work permit and foreign employment card are also required.
Family
Spouse and children can obtain EB with proof of relationship and the holder's letter.
Fine print
The 10 per cent foreign-employee quota could not be confirmed on an official page; the Law on Investment gives no percentage.
Official sources
- The Cambodia Retirement Visa (ER) and E-class extensions of stay · Ministry of Foreign Affairs and International Cooperation (Royal Embassy of Cambodia in Berlin) · checked 2026-10-12
- Handbook on Investing in Cambodia (July 2023) · Council for the Development of Cambodia (with Australian DFAT) · checked 2026-10-10 · published 2023-07
- Foreign Worker Centralized Management System · Ministry of Labour and Vocational Training · checked 2026-10-10
- eGDI Visa Extension System · General Department of Immigration · checked 2026-10-10
Business/work extension (EB) and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Business/work extension (EB) | – | 1 yr, renewable | No |
| LTR · Highly Skilled Thailand | Needs income of $80k+ a year | 5 yr, renewable | – |
| Engineer/Specialist visa Japan | – | 5 yr, renewable | Limited |
| Golden Visa · Parent rep $25M Indonesia | Needs an investment from $25M | 5 yr, renewable | – |
| Green · Skilled worker United Arab Emirates | Needs income of AED 15k+ a month ≈ $4,080 | – | – |
Questions people ask
How long can I stay on the Business/work extension (EB)?
Extension of stay options of 1, 3, 6 or 12 months; 1 and 3 month extensions are single entry, 6 and 12 month extensions are multiple entry; renewable.
Can I work on the Business/work extension (EB)?
No. EB itself does not grant the right to work; a work permit and foreign employment card are also required.
Can I bring my family on the Business/work extension (EB)?
Spouse and children can obtain EB with proof of relationship and the holder's letter.
How are Business/work extension (EB) holders taxed in Cambodia?
No special regime in our records is tied to the Business/work extension (EB). The standard rules apply: Resident employees pay progressive monthly salary tax from 0% to 20% on Cambodian-source and foreign-source salary; non-residents pay a flat 20% withheld by the employer on Cambodian-source salary.
More in Cambodia
Work visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-12 against 4 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- The Cambodia Retirement Visa (ER) and E-class extensions of stay · Ministry of Foreign Affairs and International Cooperation (Royal Embassy of Cambodia in Berlin) · checked 2026-10-12
- Handbook on Investing in Cambodia (July 2023) · Council for the Development of Cambodia (with Australian DFAT) · checked 2026-10-10
- Foreign Worker Centralized Management System · Ministry of Labour and Vocational Training · checked 2026-10-10
- eGDI Visa Extension System · General Department of Immigration · checked 2026-10-10
Tracked since 2026-10-10. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.