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Cambodia: Implementation of capital gains tax further delayed to 2026

The government announced the implementation of its capital gains tax regime starting on January 1, 2026.

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January 6, 2026

The Cambodian government announced the implementation of its capital gains tax (CGT) regime starting on January 1, 2026, covering leases, investment assets, goodwill, intellectual property, foreign currency, and immovable properties.

This follows the abandonment of the initially planned phased rollout for September 2025, as detailed in Notification 34236—postponing the implementation of Prakas 496 MEF.PRK—issued on October 30, 2025. This Prakas initially set the capital gains tax regime to begin on September 1, 2025, after several delays.


For more information, contact a KPMG tax professional in Cambodia:

Song Kunthol | skunthol@kpmg.com.kh

Joel Vistal Conson | jvistalconson@kpmg.com.kh

Seng Ton | tseng@kpmg.com.kh

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