Tax residency

Cambodia tax — 182 days in 12 months calculator

Cambodia’s individual residence test includes presence for more than 182 days in a twelve-month period ending in the relevant tax year.

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Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

A domicile or principal place of abode in Cambodia establishes residence independently. The 12-month period must end in the relevant tax year.