The Royal Government, through the General Department of Taxation of the Ministry of Economy and Finance, announced a further one-year postponement of capital gains tax implementation for real estate. According to the GDT notice received on January 5, 2026, tax on gains realised from the sale or transfer of immovable property will apply to gains arising from January 1, 2027 onwards.
The same notice said the postponement followed Prime Minister Hun Manet’s approval dated December 24, 2025, on Ministry of Economy and Finance letter No. 12792, also dated December 24, 2025.
Capital gains tax on gains realised from the sale or transfer of lease contracts, investment assets, business goodwill, intellectual property and foreign currencies will apply to gains arising from January 1, 2026 onwards.
By: Nget Pisant
