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hi. If I stay in Cambodia for 12 months of the year, do I have to pay Cambodian tax on my UK sourced pension income?

That's a good question.


I'm going to move this thread to Ask The Expats section.

Technically, yes. Practically I very much doubt it. If you do you should be able to claim tax relief on the extra.

The only tax I see would be for your visa

Jonathanmax wrote: ↑Wed May 16, 2018 7:01 pm hi. If I stay in Cambodia for 12 months of the year, do I have to pay Cambodian tax on my UK sourced pension income?

no, a very big no, income was not generated in cambodia, u dont hv to pay a single cent, dont let anybody tell u other wise

Jonathanmax wrote: ↑Wed May 16, 2018 7:01 pm hi. If I stay in Cambodia for 12 months of the year, do I have to pay Cambodian tax on my UK sourced pension income?

Very interesting question.
I have asked this question on the forum before. And to be fair like many things here in Cambodia it is not always that clear. Unlike Thailand! They have an agreement with the British government not to double tax a British citizen. But as far has I understand, the first worry about losing any monies is with the home Country. I do believe if you have a pension and live outside the EU countries it should be declared. Then the government will tax that money at source to the tune of 25%
I this year had to pay a sum of the same 25% on some monies in the UK before the new tax year.

bolueeleh wrote: ↑Thu May 17, 2018 11:15 am

Jonathanmax wrote: ↑Wed May 16, 2018 7:01 pm hi. If I stay in Cambodia for 12 months of the year, do I have to pay Cambodian tax on my UK sourced pension income?

no, a very big no, income was not generated in cambodia, u dont hv to pay a single cent, dont let anybody tell u other wise

cambodian resident (stay over 6 months) gets taxed on worldwide income.

I know this doesn't happen in practice but that is the law.

A Cambodian resident taxpayer's worldwide salary will be subject to Cambodian Tax on Salary. For nonresidents, only the Cambodian sourced salary will be subject to Tax on Salary. The place of salary payment is not relevant in determining source.


Residency: A Cambodian resident taxpayer includes any physical person who:

- has residence in Cambodia, or
- has a principal place of abode in Cambodia, or
- is physically present in Cambodia for more than 182 days in any 12 month period ending in the current tax year.

Source: https://www.taxesforexpats.com/cambodia ... bodia.html

bolueeleh wrote: ↑Thu May 17, 2018 11:15 am

Jonathanmax wrote: ↑Wed May 16, 2018 7:01 pm hi. If I stay in Cambodia for 12 months of the year, do I have to pay Cambodian tax on my UK sourced pension income?

no, a very big no, income was not generated in cambodia, u dont hv to pay a single cent, dont let anybody tell u other wise

Exactly this ^ have I been told 8 years ago by an accountant from an international accountancy agency in Phnom Penh. But maybe the law has changed?

AFAIK there is no mechanism in place for an individual to make declarations or payments on foreign sourced income. Walk into the tax office and try.

They could introduce such a mechanism at any time, but likely they won't within the next decade.

From PWC's Pocket Tax Booklet 2012:

Cambodia’s Tax on Salary rules follow internationally familiar residency and source principles. A Cambodian resident taxpayer’s worldwide salary will be subject to Cambodian Tax on Salary. For non-residents, only the Cambodian sourced salary will be subject to Tax on Salary. The place of salary payment is not considered relevant in determining source.

https://www.pwc.com/kh/en/publications/ ... 042012.pdf

epidemiks wrote: ↑Thu May 17, 2018 3:50 pm AFAIK there is no mechanism in place for an individual to make declarations or payments on foreign sourced income. Walk into the tax office and try.

They could introduce such a mechanism at any time, but likely they won't within the next decade.

From PWC's Pocket Tax Booklet 2012:

Cambodia’s Tax on Salary rules follow internationally familiar residency and source principles. A Cambodian resident taxpayer’s worldwide salary will be subject to Cambodian Tax on Salary. For non-residents, only the Cambodian sourced salary will be subject to Tax on Salary. The place of salary payment is not considered relevant in determining source.

https://www.pwc.com/kh/en/publications/ ... 042012.pdf

A valid question would be why they use the word salary and not income......