🇰🇭 Cambodia vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇰🇭 Cambodia | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Territorial | Act 60 Incentives |
| Income Tax (Foreign) | 0% (foreign income) | 0% (export services) |
| Capital Gains Tax | 0% (foreign) | 0% (post-move gains) |
| Corporate Tax | 20% | 4% (export services) |
| Residency Requirement | Business visa renewable | US citizens only |
| Minimum Stay | None required | 183 days |
| Cost of Living | Very Low ($800-1,500/mo) | Moderate ($2,500-4,000/mo) |
🇰🇭 Cambodia
Highlights
- ✅Zero tax on foreign income
- ✅Dollar economy
- ✅Very easy visa
- ✅Low cost of living
- ✅Growing expat scene
Considerations
- ⚠️Developing infrastructure
- ⚠️Healthcare limited
- ⚠️Corruption issues
Best For
- 👤Budget nomads
- 👤Adventurous types
- 👤Dollar earners
🇵🇷 Puerto Rico
Highlights
- ✅US territory - no FEIE needed
- ✅Act 60 tax incentives
- ✅Zero capital gains post-move
- ✅4% corporate tax
- ✅Beach lifestyle
Considerations
- ⚠️Only for US citizens
- ⚠️Must meet presence tests
- ⚠️Hurricane risk
Best For
- 👤US citizens
- 👤Crypto investors
- 👤Export service businesses
Which Should You Choose?
Choose Cambodia if: You prioritize zero tax on foreign income and dollar economy. Ideal for budget nomads, adventurous types, dollar earners.
Choose Puerto Rico if: You prioritize us territory - no feie needed and act 60 tax incentives. Ideal for us citizens, crypto investors, export service businesses.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.