Moving from Cambodia to India: GDT + NSSF
E-visa cancel, GDT ToS certificate, NSSF export, and KHR/USD wire to NRE.
The 60-second version
Cambodia exit needs employer tax certificate and visa cancel. I export NSSF records, close KHR/USD bank, and map India RNOR for retained riel assets.
ToS tax certificate is your Cambodia exit proof
Cambodia taxes residents on worldwide income — I obtain employer tax on salary (ToS) certificate and confirm GDT has no open assessments.
E-visa / business visa cancel on departure; keep employer termination letter for India HR.
NSSF social security stops on last payroll — export contribution history.
Neighbors: Thailand guide and Vietnam guide.
Cambodia lanes after departure
| Item | Cambodia | India |
|---|---|---|
| Salary ToS | Withholding ends | Residency tax |
| NSSF | Frozen | Not portable |
| USD salary in KH | Same rules | Form 67 credit |
| KHR bank | Close | Wire to NRE |
| Property in KH | Rental continues | India Schedule FA |
Cambodia exit sequence
Visa cancel
Employer notifies immigration; collect exit stamp.
GDT certificate
Final ToS / tax clearance from employer.
NSSF export
Download member statement PDF.
Bank wire
USD/KHR to NRE; keep SWIFT receipt.
India RNOR
Schedule FA for retained KH assets.
Exit flow
Cambodia export kit
- ToS certificate.
- NSSF PDF.
- Visa cancel.
- Bank closure.
- Lease termination.
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Dual currency payroll
Many Phnom Penh salaries are USD — bank wire is straightforward to NRE.
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Partial-year Cambodia return?
Yes if KH-source income in departure year.
Keep Cambodian stocks?
Allowed — Schedule FA + CG on sale.
NSSF refund?
Generally not portable — export records only.
RNOR on KH salary?
Foreign salary may be exempt in RNOR years.
Remote for KH client?
India taxes from residency date; client PE risk separate.
Spouse on dependent visa?
Cancel dependents with primary permit.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.