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Cambodia: Guidance on application of capital gains tax

Prakas No. 496 MEF. PrK (effective July 18, 2025)

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August 1, 2025

The General Department of Taxation (GDT) issued Prakas No. 496 MEF. PrK (effective July 18, 2025) to provide guidance on application of the 20% capital gains tax to capital gains realized by resident and nonresident taxpayers who are not registered for value added tax (VAT) and therefore subject to a 20% tax rate under the tax on income (ToI) VAT regime.

KPMG observation

The guidance clarifies several "grey areas" and concerns that arose when the initial capital gains tax Prakas 346 was released in 2020, and the subsequent Prakas no. 228 released in 2022. Nonetheless, there remain some points that are not addressed but are generally accepted principles in the application of a capital gains tax regime.

Read a July 2025 report prepared by the KPMG member firm in Cambodia

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