How capital gains tax works in Cambodia
Cambodia's capital gains tax regime applies at 20% to gains from capital assets. For 2026, gains from leases, investment assets, goodwill, intellectual property and foreign currency are in scope from 1 January 2026.
Capital gains tax on immovable property has been deferred until 1 January 2027. Capital held by a taxpayer under the self-assessment regime, including VAT-registered businesses, is governed by the Tax on Income rules rather than the separate CGT rules. Share transfers can separately trigger stamp tax.
Tax rates at a glance
- Capital gains tax
- 20%Standard
- Investment asset gains
- 20%
- Foreign currency gains
- 20%
- Intellectual property gains
- 20%
- Real estate gains
- 20% from 2027
- Corporate capital gains
- Tax on Income rules
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsShare sellersReal estate investorsBusiness ownersIP owners
Watch out for
- The 2026 Cambodia capital gains tax rollout is split. Non-real-estate capital is in scope from 1 January 2026, while immovable property gains start from 1 January 2027.
- Double tax agreements can affect Cambodia's taxing rights, but relief normally requires documentation and procedural compliance.
- Property and share transfers can also trigger stamp tax, including 4% on certain asset transfers and 0.1% on share transfers.
Frequently asked questions
Does Cambodia have capital gains tax?
Yes. Cambodia has a 20% capital gains tax regime. Non-real-estate assets are in scope from 1 January 2026, while immovable property gains are deferred until 1 January 2027.
Are Cambodia real estate gains taxed in 2026?
Cambodia has deferred capital gains tax on immovable property until 1 January 2027. Other property-related taxes and stamp taxes can still apply in 2026.
Are share sale gains taxed in Cambodia?
Share and investment asset gains can fall within Cambodia capital gains tax from 2026, and share transfers can also trigger 0.1% stamp tax.