Cambodia tax residency: the 182-day rule
Cambodia treats you as a tax resident at 182 days in the calendar year (1 January – 31 December) — but the day count is only the part we can calculate. It is one of Cambodia's tests, not the whole rule (see the others below). Source: General Department of Taxation (GDT), Ministry of Economy and Finance — Law on Taxation, Article 3, last reviewed 2026-06-26.
182 days isn't the only route — Cambodia can also treat you as resident on non-day grounds (domicile in cambodia, principal place of abode in cambodia). See every test below.
Spend 182 days or more in Cambodia during the calendar year (1 January – 31 December) and it will generally treat you as a tax resident for that period.
Reviewed by Quentin Dupard, founder · last reviewed 2026-06-26 · How we research
- Threshold
- 182 days
- Counting window
- Calendar year
- Day-based test
- 1
- Last reviewed
- 2026-06-26
How does Cambodia count days for tax residency?
According to General Department of Taxation (GDT), Ministry of Economy and Finance — Law on Taxation, Article 3, you become a tax resident of Cambodia once you spend 182 days or more there in the calendar year (1 January – 31 December). Because the count is per calendar year, it resets every 1 January and days from a previous year do not carry over — though a single stay that spans New Year is split across two years’ totals.
More than 182 days in the calendar year
182 days · the calendar year (1 January – 31 December)Spend 182 days or more in Cambodia during the calendar year (1 January – 31 December) and it will generally treat you as a tax resident for that period.
Statutory test (Law on Taxation, Art. 3): an individual is a resident taxpayer if domiciled in, having a principal place of abode in, OR present in Cambodia for MORE THAN 182 days during the calendar year. The 182 days may be a single continuous stay or multiple visits. Note a source conflict: PwC and several advisories phrase the test as "182 days in a 12-month period," but the binding statute uses "during the calendar year," so the calendar-year reading governs. Domicile/principal-abode tests can make someone resident independent of day count. No digital-nomad visa, no flat-tax or non-dom regime exists. CORRECTION to hint: there is NO statutory territorial relief for residents — Art. 2 taxes residents on both Cambodian- and foreign-source income (worldwide); a foreign tax credit (Art. 50) is given for foreign tax paid on foreign-source salary, not an exemption.
What else makes you a tax resident of Cambodia?
The day count is only one route. Cambodia can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Domicile in Cambodia
A physical person who is domiciled in the Kingdom of Cambodia is a resident taxpayer regardless of days present (Article 3(1)(a)); domicile reflects the person's permanent legal home / settled long-term connection to Cambodia.
Principal place of abode in Cambodia
A physical person who has their principal place of abode (main/habitual dwelling) in Cambodia is a resident taxpayer regardless of day count (Article 3(1)(a)), capturing those whose primary home is in Cambodia even if physically absent for much of the year.
Cambodia at a glance
- Tax year
- Calendar year: 1 January to 31 December
- How days are counted
- Sources do not specify part-day/arrival-departure mechanics. The statute counts days of physical presence ("present in the Kingdom of Cambodia on more than 182 days"), aggregating continuous stays and multiple visits within the calendar year. In the absence of guidance, treat any day with physical presence as a counted day (conservative); entry/exit stamps, visas and rental agreements are the evidence the GDT/advisors expect.
- What residency means
- WORLDWIDE for residents (not territorial). Resident individuals are taxed on worldwide salary/income including foreign-source income, with a foreign tax credit for tax paid abroad on foreign-source salary (limited to the lower of foreign tax paid or the Cambodian salary tax attributable to that income). Non-residents are taxed only on Cambodian-source income — salary at a flat 20% final tax. In practice the individual regime ("Tax on Salary") centres on employment income, but the legal basis for residents is worldwide, not a territorial exemption.
Official source
General Department of Taxation (GDT), Ministry of Economy and Finance — Law on Taxation, Article 3. View the primary guidance ↗
Rule last checked against this source on 2026-06-26.
Count your days in Cambodia
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Cambodia's 182-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
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Frequently asked questions
How many days can I stay in Cambodia without becoming a tax resident?
According to General Department of Taxation (GDT), Ministry of Economy and Finance — Law on Taxation, Article 3, Cambodia treats you as a tax resident at 182 days in the calendar year (1 January – 31 December) (the "More than 182 days in the calendar year"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Cambodia?
No. Beyond the day count, Cambodia can treat you as resident through domicile in cambodia, principal place of abode in cambodia — any one of these can apply even if you stay well under 182 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in Cambodia?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with General Department of Taxation (GDT), Ministry of Economy and Finance — Law on Taxation, Article 3.
What is the official source for Cambodia's tax-residency rule?
General Department of Taxation (GDT), Ministry of Economy and Finance — Law on Taxation, Article 3. The rule on this page was last checked against that source on 2026-06-26. Thresholds and tests change, so confirm before relying on it.
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