Cambodia will introduce a 20% capital gains tax on six asset types from 1 January 2026, following Notification No. 34236.
Cambodia’s General Department of Taxation issued Notification No. 34236 on 30 October 2025, confirming that a 20% capital gains tax (CGT) will take effect on 1 January 2026.
The tax will apply to six types of assets: leases, investment assets, goodwill, intellectual property, foreign currency, and immovable property. Notification No. 34236 also formalised the delay of the tax, which was originally scheduled for September 2025.
Under the CGT rules, taxpayers can deduct 80% of the profit from asset sales before applying the 20% rate. For example, selling real estate for USD 1 million allows an USD 800,000 deduction, leaving USD 200,000 taxable, resulting in USD 40,000 in capital gains tax. Transactions sold at a loss or without a gain are exempt.
The revenue from the new tax will support public projects, including rural development and improvements to hospitals, schools, roads, wells, and ponds across the country.
