The General Department of Taxation (GDT) has announced a Notification on the Postponement of the Implementation of Prakas No. 496 on dated 18 July 2025 on Capital Gains Tax

The General Department of Taxation (GDT) has issued a Notification regarding the postponement of the implementation of Prakas No. 496, dated 18 July 2025, concerning the Capital Gains Tax (CGT).

This decision follows the high approval of Samdech Moha Thipadei Hun Manet, Prime Minister of the Kingdom of Cambodia, dated 14 October 2025, in response to Letter No. 10348, dated 13 October 2025, from the Ministry of Economy and Finance. Based on this approval, the Royal Government has decided to defer enforcement of the Prakas until 1 January 2026.

Under this postponement, the Capital Gains Tax applicable to six categories of assets namely leases, investment properties, business reputation, intellectual property, foreign currency, and real estate will now be implemented simultaneously on 1 January 2026, consistent with the Royal Government’s previous decision.