🇵🇹 Portugal vs 🇰🇭 Cambodia
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇵🇹 Portugal | 🇰🇭 Cambodia |
|---|---|---|
| Tax System | NHR (Non-Habitual Resident) | Territorial |
| Income Tax (Foreign) | 20% flat (qualifying income) | 0% (foreign income) |
| Capital Gains Tax | 0% (foreign gains) | 0% (foreign) |
| Corporate Tax | 21% | 20% |
| Residency Requirement | D7 Visa (passive income proof) | Business visa renewable |
| Minimum Stay | 183 days/year | None required |
| Cost of Living | Moderate ($2,000-3,000/mo) | Very Low ($800-1,500/mo) |
🇵🇹 Portugal
Highlights
- ✅EU membership & passport path
- ✅NHR tax regime benefits
- ✅High quality of life
- ✅English widely spoken
- ✅Great weather
Considerations
- ⚠️NHR being phased out for new applicants
- ⚠️183-day stay requirement
- ⚠️Higher taxes after NHR ends
Best For
- 👤EU access seekers
- 👤Retirees
- 👤Quality of life focus
🇰🇭 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
Which Should You Choose?
Choose Portugal if: You prioritize eu membership & passport path and nhr tax regime benefits. Ideal for eu access seekers, retirees, quality of life focus.
Choose Cambodia if: You prioritize zero tax on foreign income and dollar economy. Ideal for budget nomads, adventurous types, dollar earners.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.