The General Department of Taxation (“GDT“) has postponed the application of Capital Gains Tax (“CGT“) under Prakas No. 496 MEF dated 18 July 2025, by issuing Notification No. 34236 on 30 October 2025.
The purpose of the Notification is to notify all taxpayers of the postponement of the implementation of CGT as outlined in Prakas No. 496 MEF on the six categories of capital assets that are subject to CGT obligations, particularly immovable property, leases, investment property, goodwill, intellectual property, and foreign currency. The new implementation date of the CGT for all types of capital is from 1 January 2026.
For additional details regarding Prakas. No. 496 on Capital Gains Tax, please visit our website at: https://www.dfdl.com/insights/legal-and-tax-updates/realizing-gains-facing-tax-cambodia-finalizes-capital-gains-tax-regime/.Realizing Gains, Facing Tax: Cambodia Finalizes Capital Gains Tax Regime – DFDL
Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.
