Banking, pensions and tax in Cambodia
Cambodia has no personal income tax on pensions, only a 0% to 20% salary tax on pay, and Social Security can be paid into a US dollar account in Cambodia.
How your pension reaches a Cambodia bank, what Cambodia taxes, and what you still report at home. Checked against official sources on Oct 8, 2026.
- Tax on a foreign pension
- 0% No personal income tax on pensions. PwC Tax Summaries. Checked Oct 8, 2026.
- Top rate, local income
- 20% Over KHR 12,500,000. PwC Tax Summaries. Checked Oct 8, 2026.
- US Social Security
- Direct deposit SSA POMS. Checked Oct 8, 2026.
- UK State Pension
- Frozen GOV.UK. Checked Oct 8, 2026.
- Canada OAS
- No agreement Canada.ca. Checked Oct 8, 2026.
- US FBAR
- Over $10,000 Combined foreign accounts at any time in the year. FinCEN. Checked Oct 7, 2026.
Getting your pension paid in Cambodia
United States
Social Security
Yes. Social Security can be paid straight into a bank in Cambodia by international direct deposit: Cambodia is on SSA's list of direct deposit countries. Payments must go to a US dollar account at a local bank.
SSA POMS. Checked Oct 8, 2026.
United Kingdom
State Pension
It can be paid to you in Cambodia, but Cambodia is not on GOV.UK's list of countries where the State Pension goes up every year, so it stays at the rate you first receive there.
GOV.UK. Checked Oct 8, 2026.
Canada
Old Age Security
Paid while you live outside Canada if you lived in Canada for at least 20 years after age 18. Canada has no social security agreement with Cambodia, so time in Cambodia does not count toward that.
Canada.ca. Checked Oct 8, 2026.
Other countries: check whether your pension can be paid abroad, whether it keeps rising with inflation there, and whether your country has a social security agreement with Cambodia.
How Cambodia taxes you
Cambodia has no personal income tax as such. It taxes salaries through a monthly salary tax: residents, meaning people domiciled in Cambodia, with their main home there or present more than 182 days in any 12 months, pay it on their worldwide salary at 0% to 20%, and non-residents pay a flat 20% on Cambodian salary. Pensions and other non-employment income of individuals fall outside the salary tax. The income tax scale:
| Taxable income | Rate |
|---|---|
| Up to KHR 1,500,000 a month | 0% |
| KHR 1,500,001 to 2,000,000 | 5% |
| KHR 2,000,001 to 8,500,000 | 10% |
| KHR 8,500,001 to 12,500,000 | 15% |
| Over KHR 12,500,000 | 20% |
PwC Tax Summaries. Checked Oct 8, 2026.
What US citizens still report
US citizens file a US return on worldwide income wherever they live; there is no US income tax treaty with Cambodia. Two reports cover money held abroad:
| FBAR (FinCEN Form 114) | Over $10,000 combined, any time |
| Form 8938, single, living abroad | Over $200,000 at year end or $300,000 any time |
| Form 8938, married filing jointly | Over $400,000 at year end or $600,000 any time |
FinCEN; IRS. Checked Oct 7, 2026.
Pension and tax questions
Can I get US Social Security paid in Cambodia?
Yes. Social Security can be paid straight into a bank in Cambodia by international direct deposit: Cambodia is on SSA's list of direct deposit countries. Payments must go to a US dollar account at a local bank.
Will my UK State Pension go up each year in Cambodia?
It can be paid to you in Cambodia, but Cambodia is not on GOV.UK's list of countries where the State Pension goes up every year, so it stays at the rate you first receive there.
Is my pension taxed in Cambodia?
No. Cambodia has no personal income tax as such; its salary tax applies only to pay from employment, so a foreign pension is not taxed. US citizens still file a US return.
Do I still file a US tax return?
Yes, US citizens file on worldwide income wherever they live, and report foreign accounts on an FBAR once they pass $10,000 combined at any point in the year.
Can I get US Social Security paid in Cambodia?
Yes. Cambodia is on Social Security's list of international direct deposit countries. Payments go into a US dollar account at a local bank.
Is my foreign pension taxed in Cambodia?
No. Cambodia has no personal income tax as such: the monthly salary tax of 0% to 20% applies to pay from employment, not to a pension.
Does the UK State Pension go up in Cambodia?
No. Cambodia is not on GOV.UK's list of countries where the State Pension rises every year, so it stays at the rate you first receive there.
