Cambodia Tax Guide
In 2026, the headline personal income tax rate in Cambodia is 20% and the corporate tax rate is 20%.
- Personal income
- 20%Progressive, top rate · 20% (flat, non-resident) · 0% (up to 1,500,000 Riel)
- Corporate
- 20%Standard · 30% (resource exploitation) · 5% (insurance gross premium)
At a glance
| Personal income tax (headline rate) | 20%Progressive, top rate · 20% (flat, non-resident) · 0% (up to 1,500,000 Riel) |
|---|---|
| Corporate tax | 20%Standard · 30% (resource exploitation) · 5% (insurance gross premium) |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 22 Sept 2026Re-verification in progress
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
Cambodia residency rule
Cambodia residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in Cambodia
Heed monitors Cambodia legislation, treaty updates, and residency rules. No published changes for Cambodia in the most recent feed window.
Get alerted when a verified change is publishedMove, incorporate, and bank in Cambodia
Cambodia on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in Cambodia
Legislative changes
Confirmed changes to Cambodia tax law, each checked against its official source.
Residency thresholds
Day counts against Cambodia residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for Cambodia residents, where an official source publishes them.
Cambodia tax, common questions
Is Cambodia a tax haven?
Cambodia is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks the rules of Cambodia across multiple jurisdictions so you can compare in context.
What is the income tax rate in Cambodia?
The headline personal income tax rate in Cambodia is 20% (progressive, top rate) · 20% (flat, non-resident) · 0% (up to 1,500,000 Riel). Effective rates vary by income level, residency status, and applicable regime. Heed keeps the rate alongside the legislative changes that move it.
Does Cambodia tax cryptocurrency?
Crypto taxation in Cambodia varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.
How long do I need to stay in Cambodia to become tax resident?
Tax residency in Cambodia is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.
Does Cambodia have a digital nomad visa or special regime?
Visa and regime options in Cambodia change. Heed records confirmed changes, each with its official source, and matches them to your profile.
How does Cambodia compare with other Asia-Pacific jurisdictions?
Heed's Tax Rankings compare Cambodia with other Asia-Pacific jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare Cambodia with...
Where Cambodia stands: the lowest tax countries and the highest.
How Heed tracks Cambodia
Cambodia surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See Cambodia's full tax profile.
Track Cambodia on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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