This article outlines the complete framework of individual tax residency rules in Cambodia, providing a clear overview of residency determination as of 2025. Whether you are considering relocating, investing, or simply need to understand your obligations, these guidelines present the facts you need for accurate tax compliance in Cambodia.
Cambodia’s Legal Framework for Individual Tax Residency
Tax residency status in Cambodia is established primarily under the Law on Taxation, with specific criteria applied for determining whether an individual is a tax resident. Cambodia maintains a set of clearly defined rules, as detailed below.
Summary Table: Key Tax Residency Rules for Individuals (2025)
| Tax Residency Rule | Description / Applicability (2025) |
|---|---|
| Minimum Days of Stay | 0 days |
| 183-Day Rule | Applies |
| Habitual Residence Rule | Applies |
| Center of Economic Interest | Not applicable |
| Center of Family | Not applicable |
| Citizenship | Not applicable |
| Extended Temporary Stay | Not applicable |
Core Criteria for Cambodian Tax Residency (2025)
There are two primary mechanisms by which individuals are deemed tax residents in Cambodia:
- 183-Day Rule: An individual is considered a tax resident if present in Cambodia for more than 183 days within any 12-month period.
- Habitual Residence or Domicile: Even if the 183-day threshold is not met, individuals are also treated as tax residents if they are domiciled in Cambodia or maintain their principal place of abode in Cambodia. In practical terms, this means you may be considered resident even with minimal physical presence, provided your main home or settled life is in Cambodia.
Additional Considerations for 2025
Notably, Cambodia does not apply the following as criteria for tax residency determination:
- Center of Economic Interest
- Center of Family Life
- Citizenship or nationality
- Extended temporary stay rules
This focused approach streamlines the process, eliminating the subjective evaluation sometimes found in other jurisdictions.
Special Rule Highlight
According to current Cambodian regulation:
Individuals are considered tax resident if they are domiciled in Cambodia or have their principal place of abode in Cambodia, regardless of the number of days spent in the country.
This unique provision means residency can apply even if you spend a part of the year outside Cambodia, provided your legal or actual home is located in the country.
How Residency Criteria Apply in Real Life
Cambodia’s residency determination is grounded in clear legal statutes and is notably straightforward when compared to some regional peers. The minimum days of stay is defined as zero—meaning that a person with a Cambodian domicile or principal abode is a tax resident even if physically outside Cambodia for much or all of the year.
In practice, this places heightened importance on the location of one’s primary home or habitual living arrangement:
- If you maintain your main home (owned or rented) in Cambodia, you are likely considered tax resident, irrespective of time spent abroad.
- If you spend more than 183 days in Cambodia within any twelve-month period, you are a tax resident—regardless of formal domicile arrangements.
Pro Tips: Ensuring Proper Tax Residence Compliance in Cambodia
- Monitor your presence: Carefully track days spent in Cambodia, as exceeding 183 days automatically triggers residency status for the year.
- Document domicile evidence: Maintain documentary proof of your main place of abode if you reside in Cambodia. Rental leases, property deeds, or local utility bills are relevant supports.
- Avoid unintentional residency: Be aware that keeping your principal home in Cambodia may trigger tax residence, even with frequent travel.
- Stay updated on legal definitions: Residency criteria are outlined by the General Department of Taxation—visit tax.gov.kh for the most authoritative information.
Key Takeaways for International Professionals and Business Owners
Understanding tax residency in Cambodia is essential for proper tax planning and compliance, especially as the framework for 2025 continues to emphasize domicile and habitual residence. The explicit rules leave little room for ambiguity: holding your main abode in Cambodia or exceeding the 183-day threshold establishes tax residency, regardless of citizenship status or economic interests abroad. For accurate application, always ensure your living arrangements and travel records are properly documented. Maintaining awareness of these principles will help you stay compliant and avoid unexpected tax exposure in Cambodia.