Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Cambodia
Asia
Lucky Nomads World Index
61.38 / 100
Global rank
#152
Corporate tax
20%
Personal tax
20%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.4 / 10
- Affordability Index8.0 / 10
- Entry Ease Index5.5 / 10
- Tax Freedom Index7.0 / 10
- WiFi Index7.0 / 10
- Admin Ease Index4.9 / 10
- Healthcare Index5.8 / 10
- City Comfort Index6.4 / 10
- WeatherComfort Index5.4 / 10
- Banking Index4.8 / 10
- GeoStability Index6.8 / 10
- Justice & Order Index4.0 / 10
- Quality of Life Index5.9 / 10
- Open Society Index4.2 / 10
- Flight Index3.3 / 10
- Environmental Quality Index5.6 / 10
- English Index4.0 / 10
- Wealth Protection Index7.0 / 10
- AI Access Index5.5 / 10
- Economic Openness Index6.0 / 10
- Market Depth Index5.8 / 10
- ClimateShield Index5.1 / 10
Country snapshot
- Capital
- Phnom Penh
- Population (approx.)
- 17,000,000
- Area (km²)
- 181,035 km²
- Currency code (ISO 4217)
- KHR
- Currency name
- Cambodian riel
- Main airport IATA code
- KTI
- Airport name
- Techo International Airport
General facts
- Minimum monthly cost
- From $984/month
- Main languages
- Khmer
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .kh
- Phone calling code
- +855
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 20%HighWorldwide
- Marginal PIT (personal income tax)
- 20%ModerateWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies (organized, managed, or principally operated in Cambodia) taxed on worldwide income. Non-residents taxed on Cambodia-source income only. Capital gains taxed under CIT at 20 percent. A separate 20 percent Capital Gains Tax for individuals applies to leases, securities, intellectual property, goodwill and foreign currency from 1 September 2025, extended to real estate from 1 January 2026.
Flat 20 percent Tax on Income (TOI) for medium and large taxpayers (annual turnover above approximately USD 175,000). Small taxpayers face a progressive 0 to 20 percent scale. Insurance underwriting at 5 percent. Oil, gas and gemstone extraction at 30 percent. Minimum Tax 1 percent of annual turnover unless independently audited financial statements are filed.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Residents (>182 days or principal abode in Cambodia) taxable on worldwide salary, non-residents on Cambodia-source only. Foreign tax credit available on documented overseas tax paid. Enforcement on foreign-source passive income (foreign pension, foreign rental, foreign dividends) remains light in practice for resident individuals.
Progressive monthly Tax on Salary (ToS) from 0 to 20 percent. The 20 percent top rate triggers above per month (approximately USD 3,050). Non-residents pay a flat 20 percent final tax on Cambodia-source salary. Fringe benefits taxed at flat 20 percent. No standalone personal income tax beyond ToS. Capital gains 20 percent for individuals from 1 September 2025.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Qualified Investment Project (QIP)
AvailableCorporate tax holiday regime for projects approved by the Council for the Development of Cambodia (CDC) under the Law on Investment 2021.
QIP located in Special Economic Zone (SEZ)
AvailableQIPs located within one of Cambodia approximately 54 designated Special Economic Zones receive the same tax incentives as standard QIPs (Tax on…
SME Tax Incentives in Priority Sectors
AvailableStandalone tax exemption regime for Small and Medium Enterprises (annual turnover USD 62,500 to USD 1 million, fewer than 100 employees) operating…
MSME Voluntary Tax Registration Incentives
AvailableTime-limited incentive scheme (2023 to 2028) for Micro, Small and Medium Enterprises (MSMEs) in 4 designated priority sectors that voluntarily…
You either qualify for Cambodia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Cambodia. Saved on your device.
Overview
- Citizenship by investment
Available
Cambodia Citizenship by Investment (Law on Nationality, as amended 2025)
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Cambodia lists several residency and mobility routes across residence by investment, work (employer sponsored), work (self sponsored), retirement routes, family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Cambodia My Second Home (CM2H)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Ordinary Visa Business Extension (EB)
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Ordinary Visa General Extension (EG)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Ordinary Visa Retirement Extension (ER)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Khmer Visa (K-class)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Ordinary Visa Student Extension (ES)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Cambodia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.0 / 10Competitive cost of living
- SafetyShield Index7.4 / 10Solid safety baseline
- Wealth Protection Index7.0 / 10Strong wealth protection index
Weakest dimensions
- Flight Index3.3 / 10
- English Index4.0 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Cambodia with…
Cambodia
New Caledonia
Sint Maarten (Dutch part)
Rwanda
China
Sri LankaSurprise meDiscover another country at random
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
Is Cambodia really your strongest move?
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Cambodia lands, and opens the complete ranked shortlist across every scoring dimension.