AKP Phnom Penh, January 05, 2026 --  The General Department of Taxation (GDT) of the Ministry of Economy and Finance (MEF) has announced the postponement of the implementation of the 20 percent capital gains tax until Jan. 1, 2027.

According to the GDT’s press release on Jan. 5, the postponement, approved by Samdech Moha Borvor Thipadei Hun Manet, Prime Minister of Cambodia, is aimed at providing taxpayers, investors and businesses with additional time to strengthen their accounting systems, improve record-keeping and ensure compliance once the new tax takes effect.

The MEF previously stated that the introduction of capital gains taxation aimed to broaden the country’s tax base and ensure fairness between salaried income earners and investors who benefit from asset appreciation.

Once enforced, the measure is expected to contribute to sustainable revenue growth, promote transparency in asset transactions, and support Cambodia’s long-term fiscal reform agenda.

H.E. Kong Vibol, Director General of the General Department of Taxation

By Phal Sophanith