Cambodia’s Senate has endorsed the first protocol to its 2016 tax treaty with Singapore, with the amendments taking effect upon ratification.
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 will take effect in Cambodia on 1 January of the year after it enters into force. In Singapore, it will apply to withholding taxes from 1 January, and to other taxes from 1 January of the second year after it enters into force.
Earlier, Cambodia’s National Assembly approved the protocol amending the 2016 income tax treaty with Singapore on 28 November 2025.
