Tax residency in Cambodia
How to become a tax resident — and how hard it is to leave.
How to become a tax resident
Typically after 182+ days of presence in a year — or any of:
- 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
moderate to get residency Golden visa from $50k
Cambodia has an investment-based residency route (CM2H), while ordinary long-stay stays are typically handled through business or retirement visa extensions rather than a dedicated nomad visa.
How to break residency
moderate to leave Domicile / deemed-domicile applies
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.
“The term resident taxpayer will apply to a physical person who meets one of the three conditions below: - Any physical person who is domiciled in the Kingdom of Cambodia - Has a principal place of abode in the Kingdom of Cambodia - Is present in Cambodia for more than 182 days (in one or many visits) during the current taxable year If conditions (1) and (2) are not able to be applied as to whether the physical person is resident taxpayer, then condition (3) shall be applied as the final judgment.” — General Department of Taxation, Cambodia (as summarized by Acclime using official criteria)
Estimate — confirm against the linked sources. See methodology.