Cambodia’s Senate approved the income tax treaty with the Philippines, following earlier National Assembly approval in November 2025.

Cambodia’s upper house of Parliament (Senate) approved the income tax treaty with the Philippines on 5 December 2025.

The treaty was initially signed on 11 February 2025, during the Cambodian Prime Minister’s visit to the Philippines. The agreement seeks to eliminate double taxation and prevent tax evasion.

Earlier, Cambodia’s National Assembly approved the income tax treaty with the Philippines on 28 November 2025.