Tax residency

Cambodia 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.

Untild · Tax residency · Source reviewed 2026-10-30

Check your own dates: Cambodia tax — 182 days in 12 months calculator →

Summary

Day rule / reminder: More than 182 days in any 12 months
Window: Last 12 months
What the tool measures: The recorded-day component
Official reference: OECD Global Forum — Cambodia 2026 peer review, paragraph 29 ↗

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

Who it applies to

Individuals recording Cambodian presence as one part of their tax-residence review.

The rule

More than 182 days means the threshold is crossed on day 183. The twelve-month window can cross a calendar-year boundary.

A home or principal place of abode can establish tax residence independently of the day count. This tool counts recorded dates; it does not decide those residence facts or the effects of tax treaties.

Counting the days

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

Choose the date through which you want to count, then add your recorded visits.
Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.

Check your dates with the free calculator

Examples

These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.

Example 1 — one recorded visit

2026-10-20 to 2026-10-29 · Cambodia

Recorded result: 10 days

Example 2 — overlapping records

2026-10-15 to 2026-10-25 · Cambodia
2026-10-20 to 2026-10-29 · Cambodia

Recorded result: 15 days

Example 3 — two visits with a gap

2026-10-05 to 2026-10-10 · Cambodia
2026-10-20 to 2026-10-29 · Cambodia

Recorded result: 16 days

Exceptions & edge cases

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

Use the official reference for the full conditions and any changes since the source review date shown on this page.

Common misconceptions

“A count below the day threshold settles tax residence.”

A recorded-day total is one component. Review the separate conditions and exceptions described on this page.

“A new calendar year resets this counter.”

This is a rolling window. Dates leave the window as time moves forward.

Frequently asked questions

What does this rule count?

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

Which counting window does this tool use?

Last 12 months. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.

What else should I check before relying on the total?

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

Where can I read the official requirements?

Read OECD Global Forum — Cambodia 2026 peer review, paragraph 29 ↗. The source was last reviewed on 2026-10-30.