Cambodia ER Retirement Extension of Stay
Application Fee
$275
Processing Time
1-2 wks
Difficulty
Easy
Duration
12 months
Path to Citizenship
7 years
Overview
The ER extension is the retirement category of Cambodia’s ordinary E-class visa. It is not a stand-alone visa: you enter on a 30-day ordinary visa, then convert it inside Cambodia into a 1, 3, 6 or 12-month retirement extension that can be renewed indefinitely.
Applicants must be 55 or older, retired and able to support themselves from a pension, Social Security or savings. Cambodia sets no statutory minimum income. The ordinary entry visa costs $35, and agents charge about $275 to $300 for a 12-month, multiple-entry extension.
The catch is that ER holders cannot work or run a business, and repeated renewals do not create permanent residence. Landlords must also register you in the Foreigners Presence in Cambodia System before immigration will process an extension.
Eligibility Requirements
Applicants of every nationality enter on the ordinary E visa and convert it in Cambodia. Some nationalities must collect the entry visa from a Cambodian embassy in advance instead of buying it on arrival, so the entry step differs by passport while the ER rules stay the same.
Application Fee
$275
Renewal Cost
$275/yr
Min Age
55 yrs
Duration
12 months
pension_ss · Pension / Social Security · Savings · Passive / Investment Income
Max 0% from local sources
Requirements Checklist
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How and where to apply
General Department of Immigration in Phnom Penh, in person or through a licensed visa agent in Phnom Penh, Siem Reap, Kampot or Sihanoukville. The extension cannot be filed from outside Cambodia.
Tax Information
How Cambodia taxes residents
Cambodia has no general personal income tax return for individuals. Employment income is taxed through Tax on Salary, withheld by the employer. You count as a resident if you are domiciled in Cambodia, have a principal place of abode there, or spend more than 182 days in any 12-month period. Residents are taxed on salary from Cambodian and foreign sources at progressive monthly rates, while non-residents pay a flat 20% on Cambodian-source salary only.
The monthly rates are:
- 0% on salary up to KHR 1,500,000
- 5% from KHR 1,500,001 to KHR 2,000,000
- 10% from KHR 2,000,001 to KHR 8,500,000
- 15% from KHR 8,500,001 to KHR 12,500,000
- 20% above KHR 12,500,000
Because ER holders cannot work, salary tax does not arise from the extension itself. Pension and Social Security payments from home generally stay taxable by the home country rather than Cambodia.
What the IRS still requires
US citizens are taxed on worldwide income, so a Form 1040 is still due once income passes the filing threshold, whatever Cambodia charges. Cambodia has no income tax treaty with the United States. The foreign earned income exclusion is $132,900 for 2026, but it covers wages and self-employment income only, so pensions, Social Security, dividends and interest do not qualify. If the combined balance of your foreign financial accounts passes $10,000 at any point in the year, you also file FinCEN Form 114, known as the FBAR.
Living in Cambodia
COL Index vs NYC
33.9
Monthly Cost (excl. rent)
$576
1BR Rent (City Center)
$416
Safety Index
52.7
Healthcare Index
25.8
Quality of Life Index
93.8
Time Zone
UTC+07:00
Capital
Phnom Penh
Population
16.7M
Official Languages
Khmer
Avg Internet Speed
55 Mbps
Public Transit Quality
Fair
With a budget covering rent and living costs, you'd need roughly $992/mo for a comfortable single-person lifestyle in Cambodia.See how far your money goes →
🏙️ Best Cities in Cambodia for Retirees
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52Who qualifies
You must be 55 or older and no longer employed. The Royal Embassy of Cambodia in Berlin describes age 55 as the rule, with exceptional cases possible. Applicants younger than 55 are handled case by case, usually with proof of retirement status. Acceptable proof of retirement and funds includes a pension letter, a Social Security entitlement letter, and bank or pension statements.
Nationality does not limit eligibility. Every applicant enters on the ordinary E visa and converts it in Cambodia. A tourist T visa cannot be converted.
Financial requirements
Cambodia sets no statutory minimum income or minimum deposit for the ER extension. Immigration officers can still ask applicants to show they can support themselves, and figures between $800 and $1,500 a month circulate as informal benchmarks. Three months of bank statements with regular deposits is the form of proof most often cited.
The application route
The route has two stages. First, enter on an ordinary E visa, which gives 30 days. Second, file the extension at the General Department of Immigration in Phnom Penh, or through a licensed visa agent, before those 30 days run out. Most retirees use an agent, who keeps the passport for several days while the ER sticker is issued.
Immigration has said it will not issue extensions to foreigners missing from the Foreigners Presence in Cambodia System. Your landlord or hotel must record your address there, so ask for the registration before the filing date.
Costs
The ordinary E visa costs $35 at the Royal Embassy of Cambodia in Washington and on arrival. A 12-month ER extension costs about $275 to $300 through an agent, which covers the government fee and the agent’s service charge. Shorter extensions run about $45 for one month, $75 for three months and $155 for six months. Overstaying costs $10 for each day.
Duration, renewal and entries
Extensions come in 1, 3, 6 and 12-month lengths. The 1 and 3-month versions are single-entry, so leaving Cambodia ends them, while the 6 and 12-month versions allow multiple entries. The Council for the Development of Cambodia’s investment handbook lists ER among the extensions that can be renewed indefinitely. Renewal follows the same procedure each year and needs a registered FPCS address each time. Start about two weeks before the sticker expires.
Family members
The ER has no dependent category. A spouse aged 55 or older applies for a separate ER extension, and a younger spouse or children need a visa of their own.
Presence, health cover and tax residency
A 6 or 12-month extension allows leaving and re-entering during its validity. Spending more than 182 days in a 12-month period makes you a Cambodian tax resident, which the tax section covers. Health insurance is not a condition of the extension, but private hospitals are concentrated in Phnom Penh, most demand payment before treatment, and evacuation cover to Bangkok or Singapore is worth pricing before you move.
Permanent residency and citizenship
Repeated ER renewals do not create permanent residence. Naturalization is a separate route: Cambodian nationality law requires seven years of residence counted from the issue of a residence card, plus knowledge of the Khmer language and history.
Work Permissions
Application Steps
- 1
📋 Enter on an ordinary E visa
Up to 3 business days for the e-Visa
- 2
📋 Arrange FPCS registration at your address
Within 24 hours of moving in
- 3
📄 Gather proof of retirement and funds
- 4
📬 File the ER extension
Within the 30-day entry stay
- 5
⏳ Collect the passport with the ER sticker
3 to 10 business days
- 6
🏛️ Renew before the sticker expires
3 to 10 business days
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At a Glance
Last verified: October 26, 2026