Cambodia postpones capital gains tax on immovable property until 2027

Cambodia’s General Department of Taxation (GDT) issued notice ( No. L202512110049TD3418) on 14 January 2026, reminding enterprises under the self-assessment regime of their obligations to file and pay annual income tax for the 2025 tax year, in

Korea (Rep.)’s National Tax Service reported that officials from Korea (Rep of.) and Cambodia held the 4th Korea-Cambodia Commissioners' Meeting on 5 January 2026. The discussions focused on strengthening tax cooperation, including potential

The Cambodia Accounting and Auditing Regulator (ACAR) has issued Notification No. 040/25 on 23 December 2025, outlining the requirements for enterprises and non-profit organisations to submit their 2025 financial statements in compliance with

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

Cambodia's upper house of Parliament (Senate) approved the protocol to the 2016 income tax treaty with Singapore on 5 December 2025. Signed on 2 November 2023, the protocol will take effect after the exchange of ratification instruments. It

Cambodia's National Assembly approved the income tax treaty with Laos on 28 November 2025. The two countries had signed the agreement on 4 December 2024, during the visit of the Laotian Prime Minister to Cambodia. According to the National