If Cambodia is part of your remote-work year, the day-count question is bigger than "did I cross 182 days this calendar year?"
PwC's Cambodia individual residence summary says residents include people domiciled in Cambodia, people with a principal place of abode in Cambodia, or people present in Cambodia for more than 182 days in a 12-month period.
That wording matters. "More than 182 days" is not the same as "182 days exactly", and a 12-month period is harder to track from memory than a simple January-to-December counter.
Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.
What is Cambodia's more-than-182-days residence test?
PwC's Cambodia residence page says an individual can be treated as resident if present in Cambodia for more than 182 days in a 12-month period.
For a mobile worker, that creates a practical tracking problem:
- you need every Cambodia arrival date
- you need every Cambodia departure date
- you need a rolling 12-month view, beyond a year-end total
- you need records that a qualified tax professional can review later
This guide attributes the Cambodia residence wording to PwC's current Cambodia individual residence summary, and treats that wording as an authoritative secondary-source summary rather than primary-law language.
Is it exactly 182 days?
No. The source-backed wording for this draft is more than 182 days in a 12-month period.
That means the first threshold question is not whether a trip made you reach day 182. It is whether the facts put you over that number in the relevant 12-month period.
Do not round this into "182 days or more" unless a current primary or authoritative source supports that wording. For this draft, keep the safer phrase: more than 182 days.
Is the day count the only test?
No. PwC also lists domicile and principal place of abode in Cambodia.
That is why a day counter is only part of the record. If Cambodia is where you keep a home base, spend repeated long periods, or organize your work life, the question may be broader than one total.
This guide does not decide residence for any person. It helps you keep the travel record clean enough that a professional review is not built on guesswork.
Why does the 12-month period matter?
A 12-month period can move with your travel pattern.
Someone who spends October through March in Cambodia may not look unusual on a simple calendar-year view, but the rolling period can tell a different story. The practical issue is that the relevant window may cross years.
For tracking, keep these views separate:
| View | What it helps you see |
|---|---|
| Calendar year | A simple annual Cambodia total |
| Rolling 12 months | Whether any 12-month window may cross the more-than-182-days threshold |
| Trip-by-trip record | Arrival and departure evidence for later review |
| Document set | Passport stamps, tickets, lodging records, and other trip proof |
If the applicable source or advisor uses a more specific legal formulation, use that source for the final review.
What should remote workers track?
Keep a Cambodia record that can survive a messy year.
At minimum, save:
- every Cambodia arrival date
- every Cambodia departure date
- trip purpose and notes
- lodging or stay records where relevant
- passport stamp or e-visa evidence where available
- airline or bus tickets
- advisor notes
- the source you used for the threshold
- CSV exports of your travel record
The point is not to self-certify a tax result. The point is to avoid rebuilding a year from receipts, emails, and memory.
Where Jetseen fits
Jetseen is a country-first residency and visa day-tracking app for globally mobile people. Cambodia is not one of Jetseen's built-in rule types, so use a custom rolling tracker and trip records rather than assuming Cambodia-specific automation.
A practical setup:
- create a custom rolling 12-month Cambodia tracker
- log every entry and exit as a trip
- attach travel documents to the relevant trip
- add notes when a stay has work, family, or home-base context
- review the tracker before your personal threshold
- export CSV records for your accountant, advisor, or personal file
Jetseen does not determine Cambodian tax residence, interpret your domicile facts, or replace Cambodia GDT or professional review.
If Cambodia is becoming a recurring part of your year, Try Jetseen Free for 14 Days and keep the travel record in one place.
Jetseen helps you track days - always consult a qualified tax professional for advice specific to your situation.
References
- 1Cambodia General Department of Taxationofficial portal
- 2PwC Worldwide Tax SummariesCambodia individual residence
Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Tax residency rules change frequently. Consult a qualified tax professional for advice specific to your situation.
