What are the income tax rates in Cambodia?

In Cambodia, the personal income tax ranges from 0% – 20%. Corporations pay a 20% corporate tax rate. Capital gains are taxed at 20%. VAT is 10%.

Is Cambodia crypto-friendly?

Cambodia has standard tax treatment for cryptocurrencies (crypto score 3/5). Gains are generally taxed as capital gains or ordinary income.

How can you get residency in Cambodia?

Cambodia offers the following residency options: digital nomad visa (approx. 3 months to process); residency by investment. The path to citizenship takes approximately 7 years.

What is the cost of living in Cambodia?

The cost of living in Cambodia is very low (index 30) (reference: 100 = New York City). Safety index is 6/10. Average internet speed is 30 Mbps. Compared to Western Europe or the US, Cambodia offers excellent value for expats.

Is Cambodia a good destination for digital nomads?

Cambodia has a dedicated digital nomad visa, making it straightforward for remote workers to live legally in the country. Average internet speed is 30 Mbps — suitable for remote work.

What is healthcare like in Cambodia?

Healthcare quality in Cambodia is acceptable but limited (score 4/10). International private health insurance is recommended.

Is Cambodia a good place for remote work?

Cambodia is a viable destination for remote workers. Advantages include: digital nomad visa, low cost of living. Internet speed (30 Mbps) may be a limiting factor.

Cambodia — Tax Guide, Residency & Cost of Living for Expats

Asia · Southeast AsiaUpdated 2026

Tax Score

57/100Worldwide

Tax Data

Income Tax0% – 20%

Corporate Tax20%

Capital Gains20%

VAT/GST10%

Wealth TaxNo

Inheritance TaxNo

Residency & Visas

Golden VisaYes

Digital Nomad VisaYes

Citizenship in7 years

Cost of Living & Quality of Life

Cost of Living Index30

Safety6/10

Internet30 Mbps

Healthcare4/10

Gasoline$1.42/L

Tax Overview

Cambodia uses a worldwide tax system with moderate rates. While residents are taxed on global income, rates are competitive compared to many developed nations.

Personal Income Tax

Personal income tax in Cambodia ranges from 0% – 20% progressively. Even the top rate is moderate by international standards.

Corporate & Capital Gains

The corporate tax rate is 20%. Capital gains are taxed at 20%.

Indirect Taxes & Wealth

VAT/GST is 10%, low by international standards. There is no wealth tax. There is no inheritance tax.

Crypto & Digital Assets

Cambodia takes a standard approach to crypto taxation (score 3/5). Gains are generally treated as capital gains or ordinary income.

Compare with other countries

Residency Guide

Relocating to Cambodia is relatively straightforward. The country offers several residency pathways for foreigners.

Visa Options

Digital Nomad Visa: Cambodia offers a dedicated visa for remote workers, with processing taking approximately 3 months. Golden Visa: Available.

Path to Citizenship

The path to citizenship in Cambodia takes approximately 7 years — a lengthy timeline by international standards.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: United Arab Emirates, Qatar, Kuwait

Lifestyle

Cambodia offers a low cost of living, enabling a comfortable lifestyle on a moderate budget.

Cost of Living

With an index of 30 (reference: 100 = New York City), Cambodia is significantly cheaper than major world cities. An expat can live comfortably at a fraction of what it would cost in the US or Western Europe.

Safety & Infrastructure

A safety score of 6/10 indicates a generally safe environment, with normal precautions recommended. Internet speed of 30 Mbps — may be limiting for video calls and intensive remote work.

Healthcare

With a score of 4/10, the healthcare system has limitations. International private health insurance is highly recommended for expats.

Quality of Life

Cambodia has a Human Development Index of 0.6 (classification: medium). It is important to consider differences in service quality depending on location.

Data: 2026 · Source: tax_foundation,pwc,manual

Pros & Cons

Pros

No wealth tax
No inheritance tax
Digital nomad visa available
Residency by investment
Very low cost of living (index 30)
Excellent value: affordable and safe

Cons

Worldwide tax system — global income taxed
Private health insurance recommended (4/10)

Frequently Asked Questions

Cambodia operates under a worldwide tax system: taxes residents on worldwide income, regardless of where it is earned. The top personal income tax rate is 20%.