The Council of Ministers in Cambodia approved the protocol amending the 2016 tax treaty with Singapore.
Cambodia’s Council of Ministers approved the protocol to the 2016 income tax treaty with Singapore on 24 October 2025.
The protocol, signed on 2 November 2023, represents the first amendment to the treaty and will become effective upon the exchange of ratification instruments.
In Cambodia, the agreement will take effect on 1 January 1 of the year following its entry into force. In Singapore, it will apply to withholding taxes from 1 January of the following year, and to all other taxes from 1 January of the second year after its entry into force.
Earlier, Singapore and Cambodia entered an income tax treaty on 20 May 2016.
