Long-term residence in Cambodia for investors, entrepreneurs and retirees

Cambodia's immigration framework rests on the 1994 Law on Immigration, administered by the General Department of Immigration of the Ministry of Interior. In practice, foreigners who intend to stay beyond a short visit enter on an ordinary (E-class) visa, either as an e-visa or on arrival, and then extend it in-country. The extension categories are tied to purpose: EB for business and employment (supported by a Ministry of Labour work permit once the holder works), ER for retirees, generally aged 55 or over with evidence of retirement and financial means, ES for students and EG for those seeking employment. Six- and twelve-month extensions carry multiple-entry rights, so a retiree or business owner can renew annually for as long as the underlying conditions are met. There is no formal minimum stay, but the extension must never lapse and the place of residence must be registered with local authorities.

For investors, the stronger route is the 2021 Law on Investment, promulgated on 15 October 2021. Among the guarantees it gives to investors whose projects are registered with the CDC or a municipal-provincial investment sub-committee is the right to obtain a temporary long-term stay permit for themselves, their spouse and minor children while the project is in operation, together with work permits for the investor and approved foreign staff. The CDC issues a letter certifying investment status, which supports the immigration and labour applications. The 1994 Law on Immigration also contemplates longer stays for investors holding CDC authorisation. There is no fixed investment threshold attached to these permits; what matters is a genuine, registered and operating project.

Tax residence follows the Law on Taxation: an individual is resident if domiciled in Cambodia, with a principal place of abode there, or present for more than 182 days in any 12-month period. Resident employees are taxed on salary under a progressive scale, while non-residents pay a flat rate on Cambodian-source pay. A capital gains tax at 20% was introduced by Prakas No. 496 of 18 July 2025; for residents it reaches gains on assets inside and outside Cambodia, with credit for lower foreign tax, and it applies to immovable property from 1 January 2026, with an exemption for a primary residence held for at least five years. Foreigners cannot own land, but under the 2010 law on co-owned buildings they may own condominium units above the ground floor, within a 70% cap per building, and may hold land under long leases.

Holding a visa extension does not by itself lead to citizenship. Ordinary naturalisation under the Law on Nationality requires a residence card under the Law on Immigration, a long period of continuous residence, Khmer language ability and knowledge of Cambodian history. A separate discretionary route for major investors and donors exists; since Sub-Decree No. 225 took effect on 1 December 2025 it requires KHR 4 billion (about USD 1 million) of investment or a KHR 12 billion (about USD 3 million) donation, and it is naturalisation, not citizenship by investment. Cambodia permits dual nationality, provided foreign nationalities are declared.