Cambodia

Cambodia's personal taxation for employment income is primarily administered through the Tax on Salary (TOS). Resident taxpayers are generally taxed on worldwide salary income, while non-residents are generally taxed on Cambodia-sourced salary income. Resident salary tax rates are progressive, ranging from 0% to 20% depending on income bracket.

Investment income taxation is more fragmented. Dividends paid to non-residents are commonly subject to withholding tax (often cited at 14%), while dividends to resident recipients are generally not subject to withholding. Cambodia does not levy a standalone inheritance or estate tax. Cambodia has also been rolling out a capital gains tax framework at a headline rate of 20%, but implementation has been phased and subject to postponements, including specific postponements affecting gains on immovable property.

From an immigration administration standpoint, the General Department of Immigration is a key authority for entry and stay matters. Cambodia is not part of the EU and is not in the Schengen Area.

For international planning, the key point is that Cambodia is not a classic territorial tax jurisdiction for individuals. Residency status and sourcing rules matter, and foreign salary can be within scope for residents. Tax and immigration planning should be coordinated if Cambodia residence or citizenship is being considered.