Work permit in Cambodia

• The Ministry of Foreign Affairs table lists the business extension (EB) for employees, freelancers, volunteers and the dependants of EB holders. It says EB does not grant the right to work, so a work permit is still required.
• The ordinary (E) visa is described as for people with an employment offer, an invitation from a registered Cambodian company or organisation, or who are sent by a company. The tourist (T) visa prohibits employment.
• The Ministry's Notification 38/25 speaks to foreigners who come to work or to carry on any occupation in Cambodia, so people working for themselves are covered by its permit rules as well as employees. The Labour Law summary on the investment council's site says no foreigner can work without a work permit and an employment card from the Ministry.
• Whether someone working online for an employer or clients abroad needs a Cambodian permit is not addressed in the Ministry's notices or the Labour Law summary we read, so it is unknown. Ask the Ministry before you rely on either answer.
• The 2023 investment handbook says foreign employees must not exceed 10 per cent of the number of Cambodian employees, though an employer can seek approval to go beyond that. For 2026 the Ministry asked employers to request authorisation to use foreign workers on the FWCMS system between 1 September and 30 November 2025.

Sources: Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia), Ministry of Labour and Vocational Training, Council for the Development of Cambodia (government investment body). Checked 17 October 2026.

• None of the official pages we read sets an income or salary test for the ordinary (E) visa or the EB extension. The Ministry's table asks for a stamped employment letter, not a pay level.
• Missing the dates can be penalised: Notification 38/25 says the Ministry will apply penalties under Chapter 16 of the Labour Law and Inter-ministerial Prakas 498 of 31 July 2023. The notice gives no amount, so the size of the fine is unknown.

Sources: Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia), Ministry of Labour and Vocational Training. Checked 17 October 2026.

• For the EB extension the Ministry names a stamped employment letter for an employee. A self-employed person gives a business registration and a self-written stamped letter.
• The 2023 investment handbook says you can apply for the EB extension without a work permit for the first six months or year while you look for work, and that you need to show a work permit or proof of business for the second six months or year.

Sources: Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia), Council for the Development of Cambodia (government investment body). Checked 17 October 2026.

• You can get the E visa on the e-Visa portal, on arrival, or through an embassy application by email. The Ministry gives 3 working days to process an E visa. The visa is valid for entry within 3 months of issue.
• Foreigners who newly come to work or carry on an occupation in Cambodia must apply for a work permit and employment book through the FWCMS system within 90 days of first entering, according to the Ministry's notices.
• Existing permit holders had to apply to renew their 2026 permits and employment books by 31 March 2026. We did not find the 2027 renewal schedule.

Sources: Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia), Ministry of Labour and Vocational Training. Checked 17 October 2026.

• An adviser reports the ordinary e-Visa fee as US$35 from 1 January 2025, down from US$42, citing a government press release. The Berlin embassy charges EUR 40 for an emailed application: EUR 35 plus a EUR 5 uploading fee.
• A private guide (October 2026) reports US$45 for 1 month, US$75 for 3, US$155 for 6 and US$285 for 12 months (EB), or US$300 to US$350 through an agent.
• We found no current Ministry of Labour fee for the work permit and employment card. The investment council's Labour Law page lists a 2006 inter-ministerial Prakas (No. 1191) at US$100 per work card and work book for foreigners staying for a set period, plus a US$15 health examination paid by the employer. Treat that as an old figure.

Sources: Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia), General Department of Immigration, Council for the Development of Cambodia (government investment body). Checked 17 October 2026.

• The E visa gives 30 days from entry. After entry it is extended at the Immigration Department as EB for 1, 3, 6 or 12 months; 1- and 3-month extensions are single-entry and 6- and 12-month ones multiple-entry.
• A work permit is valid for one year and may be extended. The 2023 investment handbook says most permits run until 31 December of the year of issue.
• Renewal dates change from year to year. The Ministry's Notification 38/25 set 31 March 2026 as the deadline for 2026 renewals and warns of penalties for late ones, while the 2023 handbook said permits could be renewed before 31 May. Check the current notice.

Sources: Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia), Council for the Development of Cambodia (government investment body), Ministry of Labour and Vocational Training. Checked 17 October 2026.

• The pages we read describe no permanent-residence status for E-class workers. EB is a series of extensions of 1 to 12 months, each renewed at the Immigration Department.

Sources: Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia), Council for the Development of Cambodia (government investment body). Checked 16 October 2026.

• A person is a Cambodian tax resident if domiciled in Cambodia, if their principal place of abode is there, or if present more than 182 days in the calendar year (the 1997 Law on Taxation). PwC words the day count as a 12-month period, so check which applies to you.
• Pay from a job is taxed through a monthly salary tax. The General Department of Taxation cites Prakas No. 575 of 19 September 2024 as the rule on tax on salary and treats free accommodation for foreign staff as a fringe benefit. We did not find the rate table on an official page, so the rates are unknown to us.
• Cambodia has double tax agreements with Turkey, Macao, Korea, Malaysia, Hong Kong, Vietnam, Indonesia, Brunei, Thailand, China and Singapore. The US, Canada, Australia and New Zealand treaty lists do not include it, so no treaty settles a dual claim.

Sources: Council for the Development of Cambodia, General Department of Taxation, Internal Revenue Service, Department of Finance Canada, Australian Treasury, Inland Revenue (New Zealand). Checked 17 October 2026.

• Retirement visa in Cambodia

• Visas in Cambodia
• Cambodia

1. Visa exemption between Cambodia and other countries (as of 25 September 2026), Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia). Checked 16 October 2026.
2. Royal embassies of Cambodia and their diplomatic jurisdictions, Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia). Checked 16 October 2026. The Royal Embassy in Washington D.C. covers the United States of America (and Mexico).
3. US citizens and residents abroad: filing requirements, Internal Revenue Service. Checked 16 October 2026. Page reviewed 14 March 2026; US citizens abroad generally file on worldwide income.
4. Foreign earned income exclusion: figuring the exclusion, Internal Revenue Service. Checked 16 October 2026. Tax year 2026 limit US$132,900 per person.
5. Foreign earned income exclusion: physical presence test, Internal Revenue Service. Checked 16 October 2026. 330 full days in a foreign country within 12 consecutive months.
6. Foreign tax credit, Internal Revenue Service. Checked 16 October 2026. No credit for foreign tax on income you exclude.
7. Cambodia travel advice and advisories (updated 14 October 2026), Government of Canada (travel.gc.ca). Checked 16 October 2026.
8. Royal Embassies of Cambodia: embassies, ambassadors and the countries they cover, Ministry of Foreign Affairs and International Cooperation of Cambodia (mfaic.gov.kh). Checked 16 October 2026. The Ministry's own list. The ambassador at the Permanent Mission to the United Nations in New York (327 East 58th Street) is shown as covering the United Nations and Canada; the Washington embassy (4530 16th Street N.W.) covers the U.S.A. No Ottawa embassy is listed. The New York mission's website, cambodiaun.org, returned a server error (520) on 16 October 2026, so its visa instructions, if any, were not read.
9. Royal embassies of Cambodia and their diplomatic jurisdictions, Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia). Checked 16 October 2026. The Berlin mission's table of the embassies and their jurisdictions (updated April 2026). Canada appears only in the row for the Permanent Mission to the United Nations in New York, 'Permanent Mission to the United Nations, Canada'; there is no Ottawa row. It also says standard tourist and business visas can typically be requested from any Royal Embassy of Cambodia, whatever your location, while documents that certify residence or handle passports go to the embassy that covers your country.
10. Royal Embassy of Cambodia to Australia and New Zealand, home page (Internet Archive copy), Royal Embassy of Cambodia to Australia and New Zealand, Canberra (Ministry of Foreign Affairs and International Cooperation of Cambodia; Internet Archive copy). Checked 16 October 2026. Internet Archive capture of 27 February 2025, opened on 16 October 2026; the embassy's own site (recaus.mfaic.gov.kh) returned 'not found' on every page tried that day, and the archive holds none of its visa pages. The home page names the embassy as serving Australia and New Zealand and gives the address 5 Canterbury Crescent, Deakin ACT 2600, a telephone number and a consular email address; it lists no fees, requirements or opening hours.
11. The Cambodia Retirement Visa (ER) and the E-class extensions of stay (EOS) cheat sheet, Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia). Checked 16 October 2026.
12. Notification No. 38/25 on the application for work permits and foreign employment books for 2026 (in Khmer), Ministry of Labour and Vocational Training, Cambodia. Checked 17 October 2026. Notice published 24 December 2025, scanned, read from the page image: existing permit holders apply for renewal by 31 March 2026; foreigners newly entering to work or carry on an occupation apply within 90 days of entering; applications go through the FWCMS site; penalties under Chapter 16 of the Labour Law and Inter-ministerial Prakas 498 of 31 July 2023.
13. Types of visas: Business Visa (E) and Tourist Visa (T), Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia). Checked 16 October 2026. A Cambodian embassy's page, written for all applicants, not for US citizens. Business Visa (E): single entry, valid 3 months from issue, 30 days from entry, extendable with multiple options, processing 3 working days, for people with an employment offer, an invitation from a registered Cambodian company or organisation, or sent by a company; also suited to retired foreigners. Tourist Visa (T): single entry, 30 days, extendable once, processing 3 working days, employment prohibited.
14. Employment and labor (Labour Law summary and inter-ministerial fee Prakas), Council for the Development of Cambodia (government investment body). Checked 17 October 2026. Labour Law (1997) articles 261 to 264: no foreigner may work without a work permit and an employment card; the permit is valid for one year and may be extended; the share of foreign staff is set by a Prakas. Inter-ministerial Prakas 1191 of 21 November 2006: US$100 per work card and work book, US$15 health examination paid by the employer.
15. Handbook on Investing in Cambodia, 2023 edition (visa rules and foreign employees, pages 70 and 77), Council for the Development of Cambodia (government investment body). Checked 17 October 2026. 2023 text: foreign employees must not exceed 10 per cent of the number of Cambodian employees, with approval to go beyond; most work permits are valid for one year until 31 December of the year of issue and could be renewed before 31 May; the EB extension can be applied for without a work permit for the first six months or year, with a work permit or proof of business needed for the second.
16. Notice No. 29/25 on requests to use foreign workers for 2026 (in Khmer), Ministry of Labour and Vocational Training, Cambodia. Checked 17 October 2026. Notice published 2 September 2025, scanned, read from the page image: employers request authorisation to use foreign workers on the FWCMS system from 1 September to 30 November 2025; foreigners entering to work apply for a work permit and employment book within 90 days of first entering; penalties for missing the dates.
17. How to get a Cambodian visa, Royal Embassy of Cambodia in Berlin (Ministry of Foreign Affairs and International Cooperation of Cambodia). Checked 16 October 2026.
18. General Department of Immigration home page, General Department of Immigration, Ministry of Interior, Cambodia. Checked 16 October 2026. Khmer-language site, partly script-rendered; its notice says all travellers can submit the Cambodia e-Arrival within 7 days before or on arrival, free of charge.
19. Handbook on Investing in Cambodia, 2023 edition (Visa rules, page 69), Council for the Development of Cambodia (government investment body), with the Australian government. Checked 16 October 2026.
20. Law on Taxation (1997), English text, Council for the Development of Cambodia (government investment body; copy of the Royal Government of Cambodia text). Checked 17 October 2026.
21. Frequently asked questions (tax on salary), General Department of Taxation, Ministry of Economy and Finance, Cambodia. Checked 17 October 2026. Cites Prakas No. 575 MEF.PrK.GDT of 19 September 2024 on tax on salary, and treats free accommodation for foreign staff as a fringe benefit. The page does not set out the rate table.
22. International relations: tax agreements listed by the tax department, General Department of Taxation, Ministry of Economy and Finance, Cambodia. Checked 16 October 2026.
23. United States income tax treaties A to Z, Internal Revenue Service. Checked 16 October 2026.
24. Tax treaties in force, Department of Finance Canada. Checked 16 October 2026.
25. Income tax treaties in force, Australian Treasury. Checked 16 October 2026.
26. Tax treaties, Inland Revenue (New Zealand), Tax Policy. Checked 16 October 2026.