Cambodia

Tax residency in Cambodia is generally triggered by physical presence exceeding 182 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

Very low cost of living. USD widely accepted. E2 Resident Card for foreigners (renewable). FATF grey list. Real estate foreigners can own condominiums (strata title). Growing expat scene in Phnom Penh / Siem Reap.

The standard corporate income tax rate is 20%. The administrative process is considered straightforward, with minimal bureaucratic friction.

Banking access in Cambodia is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.

Cambodia is currently on the FATF grey list, indicating enhanced monitoring by the international AML/CFT body. This may affect banking relationships and counterparty due diligence requirements. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Cambodia ranks highest for Digital Nomad and Freelancer. It offers a reasonable proposition for digital nomad (score: 59/100). It offers a reasonable proposition for freelancer (score: 57/100).