Last Updated: September 21, 2026

Global Retirement Report: Cambodia

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Introduction

The 2026 Global Retirement Report & Index benchmarks 46 retirement, passive-income and non-lucrative visa programs as an allocation decision, a way to diversify tax, lifestyle and political exposure across borders. Each is scored on five weighted factors: Quality of Life, Mobility & Citizenship, Tax, Procedure, and Costs & Investment, combined into a single composite. Below is the program’s overall score and rank, followed by the five sub-indices that show where its real strengths and trade-offs lie.

Rankings Snapshot

Index	Ranking	Score
Overall Ranking	39th	65.4
Procedure Index	42nd	58.8
Citizenship and Mobility Index	37th	73.3
Quality of Life Index	45th	50.1
Tax Optimization Index	5th	89.5
Costs and Invest Index	15th	96.5

Country Information at a Glance

Category	Details
Legal Provision	ER Retirement Visa — ER (Retirement) Extension of Stay of the E / Ordinary visa — Law on Immigration (1994) + sub-decrees.
Region	Asia
Income Requirements	US$1,500. Qualifying income: Government Pensions: Social Security benefits, veterans’ pensions, or other state retirement funds.Private Retirement Accounts: Payouts from 401(k) plans, IRAs, or corporate pension packages.Passive Investments: Consistent income from rental properties, stock dividends, or investment annuities.Bank Statements: A consistent history of bank statements proving financial self-sufficiency.
Processing Time	1 month
Family Member Inclusion	The Cambodia ER Retirement Visa does not allow you to add dependents to your own visa application.
Tax Benefits	Territorial taxation; income tax up to 20%. Wealth tax: None. Inheritance tax: None. Retiree benefits: Territorial system: foreign pension/income is not taxed in the country.
Path to Citizenship	7 years. Time spent on this visa counts toward the residency requirement for naturalisation.
Dual Citizenship	Allowed

Conclusion

Cambodia places #39 of 46 overall (score 65.4), scoring strongest on Costs & Investment and weakest on Quality of Life. Its ER Retirement Visa sets an income bar of US$1,500, with citizenship possible after 7 years. It best suits budget-conscious retirees seeking low entry costs and thresholds; the main trade-off is that day-to-day living conditions score lower than the top destinations.

Footnotes

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