Cambodia ER Retirement Visa

1. Residence permit12 months
2. Renew12 months at a time

• Permanent residency
• Citizenship
• Dual citizenship allowed

Country

Cambodia

Program

Cambodia ER Retirement Visa

Type

Retirement

Status

Active

Initial duration

12 months

Renewable

Yes (12 mo)

Retirement extension of the Ordinary (E) visa for a non-immigrant foreigner who has retired. The General Department of Immigration grants it inside Cambodia for 1, 3, 6 or 12 months, and it can be renewed. It is not a separate entry visa and it is not an immigrant residence card.

Tax regime

Worldwide

Foreign income taxed

Yes

Capital gains taxed

Yes

Method

in country, in person, agent

Apply from abroad

No

Enter on an Ordinary (E) visa, then apply for the ER extension at the General Department of Immigration. The Royal Embassy in Berlin says applicants are generally 55 or older, with exceptions possible. Sub-Decree No. 123 does not set an age. It asks for a document or letter proving retirement and evidence of a retirement fund in a bank, or another relevant document. No monthly income, pension or savings figure is published. Extensions are 1, 3, 6 or 12 months. Berlin says 1- and 3-month extensions are single-entry, 6- and 12-month extensions are multiple-entry, and the extension can be renewed indefinitely. The sub-decree does not put a one-time cap on ER. The holder must be retired and not employed. A work permit is not included. Health insurance is not required. A spouse or child is not included on the ER extension and needs a separate status. The extension fee is set by inter-ministerial prakas and is not published on the embassy page or in Sub-Decree No. 123. The previous USD 300 figure was an unsourced agent-range amount and is not stored. The Ordinary (E) entry visa is a separate charge. ER is a non-immigrant temporary stay. The 1994 Law on Immigration gives resident cards to immigrant aliens recognized by the Ministry of Interior, initially for two years and then every two years. The 1996 Law on Nationality counts seven years of continuous residence from that card, and requires Khmer speech, script, history and social integration. Renunciation of another nationality is voluntary. None of that clock starts from an ER extension. A person with a residence or principal place of abode in Cambodia, or present for more than 182 days in any 12 months ending in the tax year, is taxed on Cambodian-source and foreign-source income. There is no retiree exemption. Salary tax for residents is progressive. Capital gains tax is in force for capital other than immovable property from 1 January 2026. Tax on gains from immovable property starts on 1 January 2027. Foreigners may own a private unit in a co-owned building from the first floor up, up to 70 percent of the private-unit area. They may not own the land. The General Department of Immigration was still discussing a draft immigration law in July 2026. That draft is not applied here.

• Ordinary Visa E-Class (Remote Work Tolerance)digital nomad visa

1. Oct 10, 2026
   • Official page https://www.immigration.gov.kh/ https://recberlin.mfaic.gov.kh/en-us/the-cambodia-retirement-visa-er
   • Application fee (USD) 300 none
   • Path to citizenship Yes No
   • Years to citizenship 7 none

   tax regime set to worldwide, foreign income taxed, and capital gains taxed. The 2023 Law on Taxation taxes residents on foreign-source income, and Prakas 1130 on capital gains tax is in force (https://www.tax.gov.kh/en/law/page/1).