Residency
You are a Cambodian tax resident in any tax year in which any of the following is true [1,2]:
- you are domiciled in Cambodia,
- your principal place of abode is in Cambodia, or
- you are physically present in Cambodia for more than 182 days in any 12-month period ending in the tax year.
The principal-abode test can catch retirees who rent long-term even before they hit the day-count threshold.
What "personal income tax" looks like
Cambodia does not have a comprehensive personal income tax in the Western sense. Instead, the Law on Taxation imposes a monthly Tax on Salary (TOS) on employment income and a separate Tax on Fringe Benefits at 20 percent [1,2]. Self-employment income flows through the corporate Tax on Income (ToI) regime. Investment income, rental income and capital gains fall under separate provisions and (for individuals) often under withholding rather than annual self-assessment.
This matters for a retiree. There is no annual personal income-tax return for a pure pensioner with no Cambodian employment; the framework simply does not slot retirees in cleanly.
Tax on Salary, monthly brackets
Resident salaries are taxed monthly on this scale, in Cambodian riel [1]:
- 0 to 1,500,000 KHR/month: 0 percent
- 1,500,001 to 2,000,000: 5 percent
- 2,000,001 to 8,500,000: 10 percent
- 8,500,001 to 12,500,000: 15 percent
- above 12,500,000: 20 percent
As a rough guide, 1,500,000 KHR is around 330 EUR a month. Non-residents pay a flat 20 percent on Cambodia-source salary as a final tax [1].
Foreign-source income
A Cambodian resident's worldwide salary is in scope of Tax on Salary, with credit for foreign tax paid on the same income, capped at the Cambodian tax otherwise due [1]. Beyond salary, the Cambodian Law on Taxation is much less clear on how it taxes a resident individual's foreign passive income (pensions, dividends, interest) in practice. Most retirees with only foreign-source pension and investment income do not file a personal return in Cambodia; the General Department of Taxation does not have a routine assessment process for this profile. This is a grey area rather than an explicit exemption.
Pension income
There is no explicit treatment of foreign pensions in Cambodian tax law. Cambodian-source pensions are rare in practice. Most relocators on a Cambodian retirement-class (ER) visa with only a UK, Irish, German, French or US pension paid abroad will not face a Cambodian tax assessment, but this is administrative practice rather than written law. Treat with caution and confirm with a local adviser before relying on it.
Capital gains
Cambodia legislated a capital-gains tax on individuals at 20 percent in 2020 but postponed its enforcement repeatedly; the most recent postponement, by Prakas of the Ministry of Economy and Finance, deferred the effective date to 2026 or later. As of May 2026 enforcement against resident individuals on most asset classes remains limited. Real-estate transfers incur a 4 percent stamp duty (Property Transfer Tax) [1].
Inheritance and gift tax
Cambodia has no inheritance, estate or gift tax [1].
Worldwide investment income
Cambodian-source dividends paid to a resident individual incur 14 percent withholding (rising to 20 percent in some scenarios). Interest from Cambodian commercial banks to a resident individual incurs 4 to 6 percent withholding [1]. Foreign dividends and interest received by a resident individual are technically within Cambodia's residence-basis framework, but again there is no routine assessment process and no clear written guidance for retirees.
Treaty status with IE, GB, US, DE, FR
Cambodia has tax treaties with around 12 jurisdictions, all in Asia, plus more recent agreements with Laos and the Philippines approved in late 2025 [3,4]. As of May 2026 Cambodia has no comprehensive double-tax treaty with any of the five origin countries in this scope:
- Ireland: no DTA.
- United Kingdom: no DTA.
- Germany: no DTA.
- France: no DTA. Negotiations have been reported as ongoing.
- United States: no DTA.
Where no treaty applies, relief from double taxation depends entirely on each side's domestic foreign-tax-credit rules.
Filing notes
Cambodian employers run monthly Tax on Salary through payroll, due by the 25th of the following month. There is no general personal annual return for employees; assessment is monthly through the employer. The General Department of Taxation accepts filings in Khmer through the GDT's E-Filing system. A taxpayer identification number is issued to employees automatically via their employer or directly to self-employed individuals. The Cambodian tax year is the calendar year.
Coverage limitations
Authoritative English-language guidance from the GDT on personal taxation of foreign retirees is sparse [5,4]. The Law on Taxation is the binding text but operates at a level of generality that leaves practical retiree-tax positioning to local practitioners and case-by-case Prakas rulings. Where this page cannot point to a written rule, that is reflected in the wording above.
Not tax advice
This is a relocator-level summary. Cambodian tax administration is opaque for retirees, treaties with origin countries are absent, and rules have shifted repeatedly via Prakas. Engage a Cambodian tax adviser before assuming any of the above will hold for your situation [1].