Cambodia, Korea (Rep.) sign MOU on tax information exchange
Cambodia and South Korea signed a Memorandum of Understanding (MoU) on the exchange of information for tax purposes during the 5th Korea-Cambodia Commissioners of Taxation Meeting in Phnom Penh. This announcement was made on 12 March 2026. The
See MoreCambodia: GDT sets market interest rates for related-party loans
Cambodia’s General Department of Taxation (GDT) has issued Notification No. 5097 GDT, establishing market interest rates for related-party and employee loans for 2025. Under Instruction No. 11946 GDT dated 21 August 2018, which covers
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France nears completion of tax treaty negotiations with Cambodia
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
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Singapore confirms second income tax treaty protocol with Cambodia
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
See MoreCambodia: GDT reminds self-assessed enterprises of 2025 annual income tax filing, payment deadlines
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
See MoreCambodia postpones capital gains tax on immovable property until 2027
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
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Korea (Rep.), Cambodia consider updating tax treaty
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
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Cambodia: ACAR announces 2025 financial statement submission deadlines
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
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Cambodia: Senate approves income tax treaty with Philippines
Cambodia's upper house of Parliament (Senate) approved the income tax treaty with the Philippines on 5 December 2025. The treaty was initially signed on 11 February 2025, during the Cambodian Prime Minister’s visit to the Philippines. The
See MoreCambodia: Senate approves protocol amending tax treaty with Singapore
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
See MoreCambodia: National Assembly approve income tax treaty with Laos
Cambodia's National Assembly approved the income tax treaty with Laos on 28 November 2025. The two countries had signed the agreement on 4 December 2024, during the visit of the Laotian Prime Minister to Cambodia. According to the National
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Cambodia approves income tax treaty with Philippines
Cambodia’s National Assembly approved the income tax treaty with the Philippines on 28 November 2025. The approval, announced in the results of the 5th session of the 7th legislature, covers a draft law establishing agreements between the two
See MoreCambodia approves tax treaty protocol with Singapore
Cambodia’s National Assembly approved the protocol amending the 2016 income tax treaty with Singapore on 28 November 2025. Originally signed on 2 November 2023, this is the first amendment to the treaty and will take effect after the
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Cambodia: GDT postpones imposition of capital gains tax on select assets
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
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Thailand, US to continue trade talks despite border clashes with Cambodia
Thailand will continue trade talks with the US independently of its border dispute with Cambodia, the government said after Prime Minister Anutin Charnvirakul spoke with President Trump on Friday, 14 November 2025. The decision came after
See MoreCambodia to introduce 20% capital gains tax from 2026
Cambodia’s General Department of Taxation issued Notification No. 34236 on 30 October 2025, confirming that a 20% capital gains tax (CGT) will take effect on 1 January 2026. The tax will apply to six types of assets: leases, investment assets,
See MoreCambodia: Council of Ministers approves amending protocol to tax treaty with Singapore
Cambodia's Council of Ministers approved the protocol to the 2016 income tax treaty with Singapore on 24 October 2025. The protocol, signed on 2 November 2023, represents the first amendment to the treaty and will become effective upon the
See MoreCambodia: Council of Ministers approves income tax treaty with Philippines
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
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