middle_east
UAE Retirement Visa
From ~USD 2.0M
1-2 mo · 30yr to citizenship
Asia
Cambodia My Second Home
Cambodian nationality law provides an accelerated naturalization pathway for investors or donors that waives the usual 7-year residence period.
Program overview
- Status
- Active
- Minimum Investment
- USD 244K
- Established
- 1996
- Processing Time
- 3-6 months
- Schengen Access
- No
Investment options
Business Investment
USD 305K
Donation
USD 244K
Citizenship requirements
Eligibility
No direct citizenship path
Family inclusion
Spouse
Dependent children up to age 18
Tax situation
- Income Tax
- 0-20%
- Foreign Income
- Taxed
- Capital Gains
- 20%
- Dividends
- None (resident recipients); 14% withholding
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default Rates |
|---|---|
| Income Tax | 0-20% |
| Foreign Income | Taxed |
| Capital Gains | 20% |
| Dividends | None (resident recipients); 14% withholding |
| Wealth Tax | None |
| Inheritance Tax | None |
Program details
Cambodia does not operate a single, highly standardised citizenship by investment unit with a public price list. Instead, the legal basis sits inside Cambodia's nationality law as an accelerated naturalization mechanism.
The two main investment-linked options are: (1) an investor route for foreigners with an authorised investment project and initial capital of at least KHR 1.25 billion, and (2) a donation route for foreigners who donate at least KHR 1 billion to the national budget. Both routes waive the usual 7-year residence requirement.
Applicants must satisfy conditions including good conduct, clean criminal record, and ability to speak Khmer and know Khmer script, with some knowledge of Khmer history. The grant of naturalization is decided by Royal Decree.
Processing typically takes a few months once properly lodged, but outcomes are sensitive to documentation, discretion, and local procedure.
Interested in Cambodia's My Second Home?
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Schedule consultationOther Residency programs
Tax on Salary overview, resident vs non-resident scope, and progressive rates (0% to 20%)
Acclime Cambodia - Personal income tax in Cambodia·Last checked: 13/01/26
Capital gains tax timeline and postponements
DFDL Cambodia·Last checked: 13/01/26
Withholding tax on dividends paid to non-residents (14%)
PwC Worldwide Tax Summaries - Cambodia (Corporate - Withholding taxes)·Last checked: 13/01/26
No inheritance or estate tax
Global Property Guide - Cambodia·Last checked: 13/01/26
Expert guidance
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