Cambodia: Capital gains tax delayed to 1 January 2024

A delay of implementation of capital gains tax to 1 January 2024 for certain taxpayers announced

A delay of implementation of capital gains tax for certain taxpayers announced

The General Department of Taxation issued Notification No. 4577 GDT announcing a delay of the implementation of the capital gains tax to 1 January 2024 for certain taxpayers.

Originally (pursuant to Prakas No. 346 MEF.Prk dated 1 April 2020), the capital gains tax had an implementation date of 1 July 2020, but this was delayed to 1 January 2021, and then again to 1 January 2022. Read TaxNewsFlash

Subsequently, the Ministry of Economy and Finance issued Notification no. 008 MEF (9 May 2022) which clarifies that the delay of the capital gains tax is not applicable for resident taxpayers under the self-assessment regime.

Read a June 2022 report [PDF 168 KB] prepared by the KPMG member firm in Cambodia


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.