Welcome to Cambodia, a beautiful country known for its rich history, culture, and friendly locals! If you're a digital nomad, expat, or location-independent worker looking to obtain tax residency in Cambodia, you've come to the right place. This guide will walk you through the steps required to establish your tax residency here, ensuring you meet all legal requirements.
Step 1: Obtain a Long-term Visa
The first step to becoming a tax resident in Cambodia is to obtain a long-term visa. The most common visa for this purpose is the EB visa (Ordinary Business Visa), which can be extended for up to 12 months. Ensure you have all necessary documents, including a valid passport, passport-sized photos, and any required application forms.
Step 2: Establish Physical Presence
To be considered a tax resident in Cambodia, you need to be physically present in the country for at least 182 days in a calendar year. Keep a record of your entry and exit dates to prove your physical presence if required by the tax authorities.
Step 3: Register with the General Department of Taxation (GDT)
Once you have met the physical presence requirement, you need to register with the General Department of Taxation (GDT). You will need to complete the necessary registration forms and provide supporting documents, such as your visa, proof of residence, and personal identification documents.
Step 4: Obtain a Tax Identification Number (TIN)
After registering with the GDT, you will be issued a Tax Identification Number (TIN). This number is essential for all tax-related matters in Cambodia. Ensure you keep this number safe and use it in all your tax filings and communications with the tax authorities.
Step 5: Comply with Tax Filing Requirements
As a tax resident, you are required to comply with Cambodia's tax filing requirements. This includes filing annual tax returns and paying any taxes due. Ensure you are aware of the deadlines and maintain accurate records of your income and expenses to facilitate the filing process.
Legal References
- Law on Taxation, Cambodia
- Prakas on Tax Registration
- General Department of Taxation (GDT) Guidelines
Useful Links
