Cambodia - Special considerations for short-term assignments

Cambodia - Special considerations

Taxation of international executives

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?


Payroll considerations

Are there special payroll considerations for short-term assignments?


Taxable income

What income will be taxed during short-term assignments?

Depending on his/her residency, he/she will be taxed on his/her gross employment income either from Cambodian and/or foreign sources.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Cambodia?

To apply for a valid visa and work permit for the employee.

© 2016 KPMG Cambodia Ltd, the Cambodian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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