(Phnom Penh): The General Department of Taxation under the Ministry of Economy and Finance issued a new announcement regarding the postponement of the implementation date of the capital gains tax on real estate until 1 January 2027, according to the announcement seen by Fresh News on Monday (Jan. 5).

“In accordance with the approval of Cambodian Prime Minister Hun Manet dated 24 December 2025, on letter No. 12792 S.H.V., issued by the Ministry of Economy and Finance, the Royal Government has decided to extend the implementation of the capital gains tax on real estate for an additional period of one year. Capital gains tax derived from the sale or transfer of real estate shall be applied to capital gains arising from 1 January 2027 onwards,” the letter continued.

Meanwhile, capital gains tax derived from the sale or transfer of lease rights, investment assets, goodwill, business assets, intellectual property, and foreign currencies shall be applied to capital gains arising from 1 January 2026 onwards.
=FRESH NEWS