Asia-Pacific · KHR
Cambodia
Reviewed 2026-06-21
Top income tax
20%
Self-employed SS
Optional
VAT
10%
Capital gains
20%
Exit tax
No
Nomad visa
No
61
/ 100
Tax efficiency53
Ease to enter50
Ease to exit93
Cost of living88
Internet14
English25
Cambodia taxes residents on worldwide income through a progressive monthly salary tax that tops out at 20 percent, while business and consulting income is caught by the 20 percent tax on income (corporate tax). The cost of living is very low and there is no wealth or inheritance tax, but a flat 20 percent capital gains tax on shares and other investments took effect on 1 January 2026 (real estate is deferred to 2027). There is no dedicated digital nomad visa, so remote founders typically enter on an ordinary E visa and convert to an EB business extension, and English proficiency outside business hubs is limited.
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate5%
Top rate threshold$3,100
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate2%
Employer SS rate2%
Indirect & other taxes
VAT standard rate10%
Capital gains rate20%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency182 days
Corporate
Corporate income tax rate20%
WHT on dividends14%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index34.8
Internet speed68 Mbps
English proficiencyLow
Civil liberties30
Sources
- PwC Worldwide Tax Summaries — Cambodia Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Cambodia Corporate Significant developments (capital gains tax)
- PwC Worldwide Tax Summaries — Cambodia Individual Other taxes (NSSF, VAT)
- PwC Worldwide Tax Summaries — Cambodia Corporate Withholding taxes
- Numbeo — Cost of Living Index by Country (Cambodia)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.