Moving to Cambodia from the US

You can usually take Cambodian tax as a US credit, but not on income you exclude. With no treaty in force, a treaty tie-breaker for dual residence is not available. Foreign accounts above US$10,000 in total at any point in the year need an FBAR, and a Cambodian account counts.

Whether Cambodia's own social security contributions reach a foreign employee or a self-employed foreigner was not checked, so it is unknown.

Other states set their own rules, so check your state tax authority. No tax saving is assumed.

The US State Department says medical facilities in Cambodia do not meet international standards, that care outside Phnom Penh and Siem Reap is almost non-existent, and that most care providers overseas accept only cash. It strongly recommends supplemental cover for medical evacuation. The CDC advises reviewing what your plan covers and considering medical evacuation insurance, and says many foreign hospitals and clinics are accredited by the Joint Commission International.