Cambodia

South-Eastern Asia · KH · 8 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• domiciled in the Kingdom of Cambodia
• principal place of abode in the Kingdom of Cambodia
• present in Cambodia for more than 182 days in one or many visits during the current taxable year

Tax residency can end by ceasing domicile/principal abode and staying under 183 days, but domicile/principal abode are factual, open‑ended tests that can make cleanly breaking residency less straightforward than a pure day‑count rule.

Source: General Department of Taxation, Cambodia (as summarized by Acclime using official criteria)

Tax treaty network (8)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.