National Assembly has approved the first amendment to its 2016 income tax treaty with Singapore, effective in Cambodia from 1 January after ratification.
Cambodia’s National Assembly approved the protocol amending the 2016 income tax treaty with Singapore on 28 November 2025.
Originally signed on 2 November 2023, this is the first amendment to the treaty and will take effect after the ratification instruments are exchanged.
In Cambodia, the protocol will be applicable from 1 January of the year following its entry into force.
