About Cambodia's Tax System
Cambodia, located in Asia, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.
With a corporate tax rate of 20% and a top personal income tax rate of 20%,Cambodia offers a moderate tax environmentin our World Tax Index with an overall score of 50/100.
Tax Information
20%
Standard corporate tax rate is 20%.
20%
WorldwideTop marginal rate is 20%.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Cambodia offers a Citizenship by Investment program, allowing qualified investors to obtain citizenship and a passport through strategic investment.
Minimum Investment
$250,000
Program Type
Hybrid of Investment & Donation
Processing Time
3-6 months
Cambodia offers residency programs for foreign investors looking to establish a presence in the country.
Minimum Investment
$100,000
Investment Type
Approved projects
Minimum Stay
Varies
Special Conditions
The 'Cambodia My 2nd Home' (CM2H) program offers a path to residency.
Citizenship Pathways
Cambodia offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A child is a citizen if born to at least one parent who has Khmer (Cambodian) nationality, regardless of the child's place of birth.
Cambodia's policy on birthright citizenship.
Rule
Conditional Jus Soli (Right of Soil)
Conditions
Granted to a child born in Cambodia to unknown parents (a foundling), or to a child born in Cambodia to foreign parents who were *also* born and living legally in Cambodia.
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