France and Cambodia are nearing an agreement on an income tax treaty to prevent double taxation and provide clarity for taxpayers, the French Ministry for Europe and Foreign Affairs said.
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 earning income from the other country and set clear rules on how such income is taxed. It will also strengthen cooperation between the two countries’ tax authorities.
France already has 124 tax treaties in force worldwide. The negotiations with Cambodia reflect strong economic, political, cultural, and human ties and aim to provide a legal framework for cross-border taxation while protecting French interests.
