UntildCambodia tax — 182 days in 12 months
Cambodia’s individual residence test includes presence for more than 182 days in a twelve-month period ending in the relevant tax year.
Source reviewed
Cambodia: travel & residency rules
Find the Cambodia day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
At a glance
| Rule | Key numbers | Official reference |
|---|---|---|
| Cambodia tax — 182 days in 12 months | More than 182 days in any 12 months | OECD Global Forum — Cambodia 2026 peer review, paragraph 29 ↗ |
How each rule works
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