Cambodia: residency, citizenship, tax and living
Cambodia is one of the rare countries that offer both residency and citizenship programs for investors. It also doesn’t charge non-residents on their foreign income.
- Tax regime Territorial for non-tax residents
- Residency routes CM2H
- To citizenship 3–6 months
- Min. investment KHR 3 billion
Explore Cambodia by topic
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Residency & citizenship
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Investing & business
Common questions
How can you get long-term residency in Cambodia?
The most reliable way to secure long-term residency in Cambodia is through the Cambodia My Second Home (CM2H) program. The program grants you 10-year residency in the country and eligibility to apply for citizenship after five years if you make an eligible real estate investment.
Does Cambodia offer citizenship by investment?
Yes, Cambodia offers a citizenship by investment program with two pathways. You can either invest KHR 3 billion in a business in the country or donate KHR 12 billion to the country’s budget. The business investment route is more administratively demanding, and it requires setting up an actual running business.
What is the Cambodia My 2nd Home (CM2H) program?
Cambodia My 2nd Home (CM2H) is Cambodia’s version of a Golden Visa program aimed at real estate investors. It allows you to secure 10-year residency after investing at least USD 85,000 in real estate in the country. The program also allows you to apply for Cambodian citizenship after five years of residency.
How is income taxed in Cambodia?
Cambodia doesn’t have a standard, unified personal income tax. Instead, resident individuals’ salaries are taxed progressively through a withholding tax, with the highest marginal tax rate of 20%. Non-resident individuals are taxed at a flat rate of 20% on their salaries earned in Cambodia.