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Prakas

1130 MEF.Prk.GDT (superseding 496 MEF.PRK)

Prakas on Capital Gains Tax

Cambodia’s capital gains tax — a 20 percent rate whose commencement has been postponed more than once, and which still does not reach immovable property until 2027.

Regulatory information — not legal or tax advice

Cambodian instruments change, and are sometimes deferred after being announced. Every page here shows the date its contents were last verified and links to the source it was verified against — check both before relying on anything. Reserved work, meaning legal opinions, tax filings and licence applications, belongs with Bar-admitted counsel and licensed tax agents. CamFinTech advises clients on process; it does not represent them before any regulator.

Issuer
Ministry of Economy and Finance
Issued
31 December 2025
Legal force
Partially in forceCommencement is phased and has been deferred repeatedly. Prakas 496 of 18 July 2025 was superseded by Prakas 1130 of 31 December 2025, and 496’s effective dates were suspended. Capital gains on assets other than immovable property apply from 1 January 2026; capital gains on immovable property do not apply until 1 January 2027. Check the current position before relying on any date here.
Sectors
Taxation
Verified
31 August 2026

Who it binds

Taxpayers realising capital gains on the categories of capital asset the Prakas names.

What it requires

  • A flat 20 percent rate on net capital gains.
  • Reported categories of capital asset are leases and subleases, investment assets such as shares, bonds and securities, goodwill, intellectual property, and foreign currency.
  • Capital gains other than on immovable property apply from 1 January 2026; immovable property from 1 January 2027.
  • A 14 percent withholding tax on retained earnings is reported as applying to certain transactions.

What it does not cover

The limits of an instrument decide whether it applies to you, and are rarely published. These are stated from the instrument itself.

  • Cryptocurrency or digital assets, which are not named in either source checked. A practice of treating tokens as intangible property is described in secondary commentary, but no instrument reviewed here says so — treat any assertion that CGT applies to digital assets as unsettled.
  • Indirect share transfers, reported as a gap in Prakas 496 rather than a covered case.
  • Immovable property before 1 January 2027.
  • Any advice on a specific disposal. Tax positions are reserved work for a licensed tax agent.

Sources

  • Technical Update January 2026 — New capital gains tax (CGT) PrakasKPMG Cambodia · professional legal commentary
  • Capital Gains Tax in Cambodia — what foreign investors must knowEmerhub · professional legal commentary

Related

  • 192 — Prakas on Tax Rules and Procedures for Trust

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