Auswanderungs-Intelligenz
🇰🇭 Auswandern nach Kambodscha: Steuern, Aufenthalt und Kosten
Progressive monthly Tax on Salary rising to 20%; residents taxed on worldwide employment income. No wealth or inheritance tax, 10% VAT, 20% corporate tax. Heavily USD-dollarized economy with low cost of living.
Erwägen Sie einen Umzug nach Kambodscha? Hier ist das Bild zu Steuern, Aufenthalt, Immobilien und Lebensqualität in klaren Zahlen, mit Quellen.
Eckdaten
- Spitzensteuersatz
- 20%
- Körperschaftsteuer
- 20%
- Kapitalertragsteuer
- 20%
- Vermögensteuer
- Nein
- Erbschaftsteuer
- Nein
- Lebenshaltungskosten-Index
- 38
- Sicherheit
- 5/10
- Internetqualität
- 6/10
- Visumfreie Ziele
- 56
- Ausländer dürfen Immobilien besitzen
- Ja
- Aufenthalt nach
- 6 Monate
- Staatsbürgerschaft nach
- 5 Jahre
Steuern
Salary tax is withheld monthly on progressive bands (0/5/10/15/20%). Residents are taxed on worldwide salary; non-residents pay a flat 20% on Cambodian-source income. A relief of 150,000 KHR/month applies per dependent. VAT is 10% and corporate tax 20%. From 2026 a 20% capital gains tax applies to shares; on real estate only from 2027.
Aufenthalt und Visa
Residency is easy via the annually renewable E-visa or the ten-year CM2H program. Naturalization is possible after roughly seven years of continuous residence, and a route via investment or donation to the state exists.
Immobilieneigentum
Foreigners cannot own land. They can buy condominium units (strata title) above the ground floor, up to 70% of a building. Land ownership in practice runs via long-term lease or a local nominee structure.
Lebenshaltung und Lebensqualität
Very low cost of living, a warm tropical climate and a growing expat community in Phnom Penh and Siem Reap. Watch points are basic public healthcare, variable internet quality and moderate road safety.
Reisepass und Mobilität
The Cambodian passport gives visa-free or visa-on-arrival access to 56 destinations (Henley 2026), which is relatively weak. For residents, Cambodia itself is very accessible through easy e-visas.
Warum Menschen nach Kambodscha auswandern
Low tax burden and low costs
The 20% top rate is modest, the first 18,000,000 KHR per year is tax free, and there is no wealth or inheritance tax. Combined with very low living costs in a dollarized economy, take-home income stays high.
Easy long-term residence visas
The E-class (ordinary/business) visa is indefinitely renewable each year and the Cambodia My Second Home (CM2H) program offers a ten-year residence visa. Residency thresholds are low compared with most countries.
Ehrliche Kompromisse
- Buitenlanders mogen in Cambodja geen grond bezitten; alleen appartementseenheden (condo strata title) boven de begane grond zijn toegestaan, tot maximaal 70% van een gebouw.
- Fiscaal inwoners worden belast op hun wereldwijde salaris, niet alleen op inkomen uit Cambodjaanse bron.
- De kwaliteit van de publieke gezondheidszorg is laag en veel expats reizen naar Thailand of Vietnam voor ernstige medische behandelingen.
- Vanaf 1 januari 2026 geldt een vermogenswinstbelasting van 20% op onder andere aandelenoverdrachten en andere kwalificerende activa.
Sehen Sie, wie Kambodscha für Ihre Situation abschneidet
Erhalten Sie Ihren persönlichen Freedom Score und einen vollständigen Auswanderungsvergleich basierend auf Einkommen, Familie und Zielen.
Meinen Score berechnenQuellen
- PwC Worldwide Tax Summaries - Cambodia - Individual - Taxes on personal income
- PwC Worldwide Tax Summaries - Cambodia - Individual - Other taxes (NSSF)
- DFDL - Cambodia: Implementation of the Pension Fund Scheme
- DFDL - Cambodia Capital Gains Tax Deferred Again (shares in scope from 2026)
- inKhmer - Cambodia Salary Tax Calculator 2026 (Tax on Salary tiers)
- GetGoldenVisa - Cambodia Passport Ranking 2026