--- title: "Cambodia tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/cambodia/tax/ lang: en updated: 2026-10-10 --- # Cambodia tax Tax residence: More than 182 days in calendar year. Special regime for new residents: Qualified Investment Project income tax exemption. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - More than 182 days in calendar year · Presence in Cambodia that makes an individual a resident taxpayer for tax on profits (Law on Taxation, Article 3). - Residents are liable to salary tax on Cambodian-source and foreign-source salary; non-residents are liable on Cambodian-source salary only. Salary for work performed in Cambodia is Cambodian-source. - Residence is defined by domicile, principal place of abode or more than 182 days of presence in the calendar year. ## Special regimes for new residents Special regime ### Qualified Investment Project income tax exemption Tax relief **Details** - On: Profit of the registered project (income tax on the enterprise) Registered Qualified Investment Projects can choose either an income tax exemption of 3 to 9 years from first income, followed by 25%, 50% and 75% of the tax due for two years each, or special depreciation with deductions of up to 200% of specific expenses for up to 9 years. (sources 4, 5) #### Taxed on Profit of the registered project (income tax on the enterprise); not personal income. #### Who it applies to - Investment project registered as a Qualified Investment Project with the Council for the Development of Cambodia or a Municipal-Provincial Investment Sub-Committee under the 2021 Law on Investment. #### Exclusions - Incentives are limited to income taxes and customs duties and related taxes; investors cannot own land, which is reserved for Cambodian nationals. #### Tax residence Applies to the project entity, not to the investor as an individual. #### Visas Registration as a QIP also supports the investor stay permit; the tax exemption is separate from the visa. #### Other taxes Salary tax and withholding taxes still apply to individuals; export and domestically oriented QIPs get customs duty, special tax and VAT exemptions on listed imports. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Which visas the regimes apply to - **Qualified Investment Project income tax exemption**: [Investor stay (QIP)](https://settleanywhere.com/countries/cambodia/qip-investor-stay/). Registration as a QIP also supports the investor stay permit; the tax exemption is separate from the visa. ## Standard rules and foreign-source income Standard rules ### Salary tax for employees: resident brackets and non-resident flat rate Progressive rates **Details** - On: Monthly taxable salary (in KHR) - Who: Resident employees: brackets 0% up to KHR 1,500,000 (≈ $370) - Limit: KHR 1.5M/mo ≈ $370 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. (sources 1, 2, 3) #### Taxed on Monthly taxable salary (in KHR); fringe benefits taxed at 20% of their total value. #### Who it applies to - Resident employees: brackets 0% up to KHR 1,500,000 (≈ $370); 5% to 2,000,000; 10% to 8,500,000; 15% to 12,500,000; 20% above. - An individual is a resident for salary tax if resident or with a principal place of abode in Cambodia, or present in Cambodia more than 182 days in any 12-month period ending in the tax year. #### Exclusions - Non-residents pay 20% flat on all taxable salary payments. #### Limits - KHR 1,500,000 a month (≈ $370) · Upper limit of the 0% bracket. - KHR 2,000,000 a month (≈ $490) · Upper limit of the 5% bracket (excess amount KHR 75,000 (≈ $19)). - KHR 8,500,000 a month (≈ $2,100) · Upper limit of the 10% bracket (excess KHR 175,000 (≈ $43)). - KHR 12,500,000 a month (≈ $3,080) · Upper limit of the 15% bracket (excess KHR 600,000 (≈ $150)); 20% above (excess KHR 1,225,000 (≈ $300)). #### Days in the country - More than 182 days in any 12-month period ending in the tax year · Presence in Cambodia that makes an individual resident for salary tax (Law on Taxation, Article 42). #### Tax residence Residents are liable to salary tax on Cambodian-source and foreign-source salary; non-residents are liable on Cambodian-source salary only. Salary for work performed in Cambodia is Cambodian-source. #### Visas No visa-linked tax relief. #### Other taxes Employers withhold the salary tax; VAT is 10% on supplies by local businesses. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) Standard rules ### Cambodia: residents taxed on foreign-source income; non-residents on Cambodian source only **Details** A person present in Cambodia more than 182 days in a calendar year, or domiciled or with a principal place of abode there, is a resident taxpayer liable on Cambodian-source and foreign-source income; non-residents are liable on Cambodian-source income only. (sources 2, 3) #### Taxed on Income from Cambodian sources (services performed in Cambodia, Cambodian property, interest and dividends from resident payers, royalties and similar) and, for residents, all other income treated as foreign-source. #### Who it applies to - Resident taxpayer for tax on profits: domiciled or with a principal place of abode in Cambodia, or present more than 182 days during the calendar year. - A resident who paid tax on foreign-source income abroad can claim a foreign tax credit under Article 36. #### Exclusions - A non-resident is taxed only on income from Cambodian sources. #### Days in the country - More than 182 days in calendar year · Presence in Cambodia that makes an individual a resident taxpayer for tax on profits (Law on Taxation, Article 3). #### Tax residence Residence is defined by domicile, principal place of abode or more than 182 days of presence in the calendar year. #### Visas Tax residence follows days of presence and abode, not the visa or extension category. #### Other taxes VAT is 10% on supplies by local businesses; salary tax is covered in the salary tax record. Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and other taxes - Employers withhold the salary tax; VAT is 10% on supplies by local businesses. - Salary tax and withholding taxes still apply to individuals; export and domestically oriented QIPs get customs duty, special tax and VAT exemptions on listed imports. - VAT is 10% on supplies by local businesses; salary tax is covered in the salary tax record. ## Questions people ask ### When do you become a tax resident in Cambodia? More than 182 days in calendar year (Presence in Cambodia that makes an individual a resident taxpayer for tax on profits (Law on Taxation, Article 3)). Residents are liable to salary tax on Cambodian-source and foreign-source salary; non-residents are liable on Cambodian-source salary only. ### Who qualifies for Qualified Investment Project income tax exemption? Investment project registered as a Qualified Investment Project with the Council for the Development of Cambodia or a Municipal-Provincial Investment Sub-Committee under the 2021 Law on Investment. Registration as a QIP also supports the investor stay permit; the tax exemption is separate from the visa. ### Is there a tax break for Investor stay (QIP) holders in Cambodia? Qualified Investment Project income tax exemption: Registered Qualified Investment Projects can choose either an income tax exemption of 3 to 9 years from first income, followed by 25%, 50% and 75% of the tax due for two years each, or special depreciation with deductions of up to 200% of specific expenses for up to 9 years. It's separate from the visa and has its own conditions. ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (5)** ## Official sources 1. [Monthly salary tax brackets in Cambodia](https://data.mef.gov.kh/datasets/pd_68b6a4afeb43bd000745b590) · Ministry of Economy and Finance, Open Data Portal · checked 2026-10-10 · published 2026-09-24 2. [Law on Taxation (English translation)](https://cdc.gov.kh/wp-content/uploads/2022/05/Law-on-Taxation-of-2004_0401.pdf) · Council for the Development of Cambodia, Ministry of Economy and Finance · checked 2026-10-10 3. [Frequently asked questions: VAT on e-commerce and VAT rate](https://www.tax.gov.kh/en/faq) · General Department of Taxation · checked 2026-10-10 4. [Law on Investment of the Kingdom of Cambodia and its related Sub-Decree (English translation)](https://cib-cdc.gov.kh/media/2025/05/8823-LOI-and-Sub-Decree-ENG-Version.pdf) · Council for the Development of Cambodia · checked 2026-10-10 5. [Handbook on Investing in Cambodia (July 2023)](https://cdc.gov.kh/wp-content/uploads/2023/07/July-2023-Handbook-on-Investing-in-Cambodia.pdf) · Council for the Development of Cambodia (with Australian DFAT) · checked 2026-10-10 · published 2023-07