The treaty is set to promote cross-border investment and simplify taxation for individuals and businesses.
Cambodia’s Council of Ministers approved the income tax treaties with the Philippines on 24 October 2025.
The Philippines and Cambodia signed their income tax treaty on 11 February 2025.
The income tax treaty aims to alleviate the burden of double taxation for individuals and businesses in both countries. The agreement is also expected to enhance economic collaboration and inspire more Filipino investors to invest in Cambodia.
This treaty will enter into force after the ratification instruments are exchanged.
