Cambodia: Capital gains tax, implementation delayed to 1 January 2022

Cambodia: Capital gains tax, implementation delayed

The General Department of Taxation issued Notification No. 24094 GDT (22 October 2020) announcing a delay of the implementation of the capital gains tax.


The capital gains tax will be applicable beginning 1 January 2022.

This delay is intended to provide taxpayers more time to understand this tax regime and to allow for a smooth implementation.

Originally (pursuant to Prakas No. 346 MEF.Prk dated 1 April 2020), the capital gains tax had an implementation date of 1 July 2020, but this was delayed to 1 January 2021. Now, the effective date for the capital gains tax has again been delayed until 1 January 2022.

Read an October 2020 report [PDF 152 KB] prepared by the KPMG member firm in Cambodia

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