Cambodia: GDT sets market interest rates for related-party loans

France began negotiations with Cambodia at the end of 2023 for an income tax treaty. The talks are now “about to be completed,” according to a response published on 5 February 2026. The treaty will prevent double taxation for residents

Singapore’s Ministry of Finance (MoF) has confirmed that the Second Protocol amending the income tax treaty with Cambodia came into force on 6 March 2026. Signed on 2 November 2023, the Protocol updates the DTA’s preamble and introduces a new

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

Cambodia’s General Department of Taxation, part of the Ministry of Economy and Finance, issued Notification No. 041 on 2 January 2026, delaying the introduction of the capital gains tax (CGT) on sales or transfers of immovable property by one

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