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Retiring in Cambodia

Residency routes, healthcare and pension tax · KHR

Routes to residency

Healthcare

Cambodia's public healthcare system is not generally open to foreign residents on the same basis as citizens; free public care (via the Health Equity Fund, HEF) is targeted at poor Cambodian nationals, and there is no bilateral or residency-based scheme enrolling foreign long-stay visa holders into the public health system.

Not applicable — foreign residents are not routed into a qualifying public health scheme, so no waiting period applies.

Expats typically rely on private or international health insurance, as public hospitals are considered below the standard expected by international residents; plans range from basic local coverage to comprehensive international policies including medical evacuation and repatriation, with costs varying widely by age, coverage level, and insurer.

US Medicare: US Medicare generally does not cover medical care received in Cambodia; Medicare coverage is limited almost entirely to the United States and its territories, with only very narrow exceptions (e.g., certain emergency situations near the Canadian or Mexican border), none of which apply to Cambodia.

Pension income tax

Cambodia taxes foreign pension income of its residents.

A person is considered tax-resident in Cambodia if domiciled there, has a principal place of abode there, or is present in Cambodia for more than 182 days in a 12-month period ending in the current tax year. Residents are taxed on worldwide income, including foreign-source pension and retirement income, under Cambodia's progressive personal income tax (Tax on Salary/Tax on Income) rules; non-residents are taxed only on Cambodian-sourced income.

There is no US income tax treaty with Cambodia.

The United States and Cambodia do not have an income tax treaty. The two countries have a FATCA intergovernmental agreement for information exchange, but no bilateral treaty addressing double taxation of pensions or Social Security, so US retirees in Cambodia have no treaty-based relief and must rely on unilateral mechanisms such as the US Foreign Tax Credit for any double taxation.

Sources: Healthcare for Expats in Cambodia · Health Insurance Cambodia · Cambodia Tax Facts for Expatriates (BDO) · Personal Income Tax in Cambodia (Acclime) · The Essential Guide to US Expat Taxes in Cambodia · FATCA Agreement Cambodia

Checked Oct 2026

Customs & etiquette

• Sampeah greeting — The traditional Cambodian greeting is the sampeah: press your palms together at chest level (higher for more respected people) and bow slightly while saying "chom reap sour". Handshakes are common with foreigners and between men, but many Cambodian women prefer the sampeah instead of a handshake.
• Never touch the head — The head is considered the most sacred part of the body in Cambodian culture, and this extends even to children and babies. Avoid patting, ruffling, or touching anyone's head or hair, no matter how friendly the gesture may seem in your own culture.
• Feet and pointing — Feet are considered the lowest and least respectful part of the body, so it is impolite to point your feet at people, Buddha images, or altars, or to use your feet to gesture or move objects. When seated on the floor, tuck your feet beneath you rather than stretching them out.
• Temple and pagoda dress code — When visiting temples, pagodas, and the Angkor Archaeological Park, dress modestly: cover shoulders and knees, avoid tight, sheer, or sleeveless clothing, and remove your shoes and any hat before entering temple buildings. Since 2016 Angkor authorities have enforced this dress code and can deny entry to visitors who don't comply.
• Respect for monks — Buddhist monks hold a highly revered position in Cambodian society. Women in particular must be careful never to touch a monk or his robes, even accidentally, and should place any item to be given to a monk on a table or cloth rather than handing it directly to him.
• Dining etiquette and eating order — Meals are typically eaten with a fork and spoon (the fork is used to push food onto the spoon), and the eldest or most senior person at the table is served first and begins eating first as a sign of respect. Guests should wait to be invited to eat and try a little of everything offered.

Religion

Buddhist 97.1% · Muslim 2% · Christian 0.3% · other 0.5%

Other countries in East Asia & Pacific

Australia · Indonesia · Japan · Malaysia · New Zealand · Philippines · Singapore · South Korea · Thailand · Vietnam

Reference information compiled from the sources cited above and reviewed by hand. Immigration, healthcare and tax rules change and are applied at the authorities' discretion — confirm with the consulate, an immigration adviser or a tax adviser before making plans. Nothing here is tax or immigration advice.

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