Cambodia’s General Department of Taxation under the Ministry of Economy and Finance recently announced that implementation of the capital gains tax on real estate would be postponed to January 1, 2027. Under the decision, the government has delayed implementation by one year, after which capital gains arising from the sale or transfer of real estate will be taxed in accordance with the law.
The move aims to give the market a longer adjustment period and stabilise expectations among investors and developers. Cambodia’s real-estate market remains in a period of adjustment and recovery. Postponing the tax helps ease short-term tax pressure, reduce transaction costs, encourage reasonable transactions and investment, avoid market fluctuations caused by overly rapid policy changes, and create more favourable conditions for the sector’s recovery.
The General Department of Taxation also clarified that, from January 1, 2026, profits arising from the sale or transfer of lease contracts, investment assets, business goodwill, intellectual property and foreign currencies would remain subject to capital gains tax in accordance with the law.
Compiled report by this station
