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Cambodia Tax Guide Hub 2026: Income Tax, Rates & Calculator

Daniel · CountryTaxCalc Updated June 2026
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KEY INSIGHT
Cambodia uses a <strong>territorial tax system</strong> where only income sourced within Cambodia is taxable. For digital nomads and remote workers earning from foreign clients, this means <strong>0% tax on foreign income</strong>. Domestic income is taxed progressively from 0-20% monthly. With extremely low living costs ($1,000-1,500/month), easy EB visa options (~$300/year), and widespread USD usage, Cambodia has become a practical base for location-independent workers seeking tax efficiency in Southeast Asia.
At a glance

Key Facts

Foreign Income Tax
0% (territorial system)
Domestic Income Tax
0-20% progressive monthly
Tax Residency
182+ days in 12 months
Introduction

Cambodia operates a territorial tax system, meaning tax residents only pay tax on income sourced within Cambodia. Foreign-sourced income is completely tax-free, making Cambodia one of Southeast Asia's most attractive destinations for digital nomads, remote workers, and international entrepreneurs. With a low cost of living ($1,000-1,500/month), growing expat community in Phnom Penh and Siem Reap, and straightforward residency options through the EB visa, Cambodia has emerged as a practical alternative to more expensive regional hubs like Thailand and Vietnam. The widespread use of USD eliminates currency conversion hassles.

This hub links to every Cambodia tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.

Section 01

Cambodia Tax Guides

Detailed Cambodia tax guides on CountryTaxCalc:

Section 02

Cambodia Income Tax Calculator

Cambodia's income tax uses Territorial tax system - 0% on foreign-sourced income. Domestic income 0-20% progressive. USD widely used. Digital nomad hub in Phnom Penh. Easy visa extensions. Very low cost of living $1,000-1,500/month.. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
KHR 0 - 1,500,000 (~$375/month)0%
KHR 1,500,001 - 2,000,000 (~$500)5%
KHR 2,000,001 - 8,500,000 (~$2,125)10%
KHR 8,500,001 - 12,500,000 (~$3,125)15%
Over KHR 12,500,000 (~$3,125)20%
Foreign-sourced income0% (exempt)
Section 03

Related Hubs

Cambodia tax connects with these hubs on CountryTaxCalc:

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FAQ

Frequently Asked Questions

Is foreign income really tax-free in Cambodia?

Yes. Cambodia operates a strict territorial tax system. If you're a tax resident working remotely for clients or employers outside Cambodia, and the income is sourced from abroad, it's 100% tax-free. This applies to freelance income, remote salaries, dividends from foreign companies, and capital gains on foreign investments. Only income derived from activities within Cambodia is taxable.

How do I become a tax resident in Cambodia?

You become a Cambodian tax resident if you: (1) have a residence in Cambodia, (2) have your principal place of abode in Cambodia, or (3) are present in Cambodia for more than 182 days in any 12-month period. Most digital nomads trigger residency through the 182-day rule. Non-residents are only taxed on Cambodia-sourced income at a flat 20% rate.

What visa do digital nomads use in Cambodia?

Most digital nomads use the EB (Ordinary/Business) visa, which costs $35 for a 30-day single entry. This can be extended to a 1-year multiple entry visa (EB-12) for around $280-300 through a local agent. Cambodia doesn't have a dedicated digital nomad visa, but the EB visa is widely used for remote work.

What is the cost of living in Cambodia?

Cambodia offers one of Southeast Asia's lowest costs of living. In Phnom Penh, a comfortable lifestyle costs $1,000-1,500/month including a modern apartment ($300-500), food ($200-300), transport ($50-100), and entertainment. Siem Reap is 20-30% cheaper. High-end living with Western amenities runs $2,000-3,000/month.
Disclaimer:This hub provides general information about Cambodia taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Cambodia tax authority or a qualified local tax adviser. This is not tax or legal advice.
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