The General Department of Taxation postponed the implementation of Prakas No. 496 MEF, affecting six asset types, following a government directive.
Cambodia’s General Department of Taxation (GDT) announced, on 30 October 2025, that the implementation of Prakas No. 496 MEF on Capital Gains Tax (CGT), has been postponed to 1 January 2026. The postponement affects the taxation of six types of assets: securities, investment assets, business goodwill, intellectual property, foreign currency, and immovable property.
The General Department of Taxation confirmed that the CGT will be applied simultaneously to all six asset categories from the new start date, in line with the government’s previous decision.
The notification was issued to inform taxpayers and the public of the revised timeline.
The decision follows a directive from Prime Minister Hun Manet on 14 October 2025 and a related ministry letter dated 13 October 2025.
Earlier, the Ministry of Economy and Finance of Cambodia issued Prakas No. 496 on 18 July 2025, introducing a 20% Capital Gains Tax (CGT) on profits from the sale or transfer of capital assets.
