Personal taxation in Cambodia
French pension, Cambodian tax residency, individual ToS brackets and GDT filing — tax obligations for resident expats with no professional activity in Cambodia.
All guides
- Filing income with the GDT — practical guide for expats How to declare income to the GDT in Cambodia — get a TIN, register, file monthly on the e-service portal, pay and keep supporting documents.Read →
- Cambodian tax residency — the 183-day rule Tax residency in Cambodia for individuals — 183-day rule, resident vs non-resident, worldwide income taxation, no France-Cambodia tax treaty.Read →
- ToS rates for individuals in Cambodia — calculation and 2026 examples Progressive Tax on Salary (ToS) brackets for individuals in Cambodia in 2026 — 0-20% rates, step-by-step calculation, allowances, pension and freelance examples.Read →
- French pension taxed in Cambodia French pension and Cambodian tax — progressive ToS brackets, theory vs GDT practice, French tax obligations, double taxation with no FR-KH treaty.Read →
Other sections
- Renting and buying in Cambodia — property guide Rent an apartment in Phnom Penh, Siem Reap or Kampot, buy a condo as a foreigner, and understand leases and prices on Cambodia's property market.
- Healthcare in Cambodia — hospitals, insurance, vaccines Cashless health insurance, international hospitals in Phnom Penh and Siem Reap, recommended vaccines and medical evacuation to Bangkok.
- Banking in Cambodia — accounts, transfers, USD/Riel Open a bank account in Phnom Penh, transfer money via Wise or international wire, and understand the USD/Riel dual currency and ATM fees.
- Driving in Cambodia — licence and registration Get your Cambodian driving licence, register a motorbike or car, pass the technical inspection and pay the annual vehicle tax.
- Civil status and family in Cambodia Get married in Cambodia, register a birth, legalise documents with an apostille and contact the French Embassy in Phnom Penh for consular services.
- Employment and rights in Cambodia Find a job in Cambodia, sign a contract compliant with Khmer labour law and know your rights: leave, NSSF and severance pay.
- Daily life in Cambodia — cost, internet, SIM Cost of living in Cambodia, SIM card (Smart, Cellcard), fibre internet (Ezecom, SINET), schooling and bringing in a pet.
- ↩ Daily life hub Overview — 5 sections