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Cambodia: New capital gains tax guidance

Updated guidance and practical examples, including share transfers and immovable property

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january 23, 2026

New guidance—Prakas No. 1130 MEF.Prk.GDT, dated December 31, 2025—introduces updates and clarifications to the capital gains tax (CGT) regime.

The new CGT guidance includes provisions for withholding tax on retained earnings for share transfers by nonresidents, deductible costs for share transfers, and clarifications on gains realized by taxpayers under the self-assessment regime.

Instruction No. 022, also issued on December 31, 2025, provides practical examples for calculating CGT on various transactions, options for deductible costs on immovable property transfers, methods for determining fair market value, and the CGT declaration process.

Read a January 2026 report prepared by the KPMG member firm in Cambodia

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