February 4, 2026

Cambodia: New Environmental Compliance Rules for SMEs in Cambodia - What Business Owners Need to Know Now

Key Takeaways for Your Business: What This Means for Your Business On 26 November 2025, Cambodia’s Ministry of Environment (“MOE”)…

January 19, 2026

Cambodia: Sub-Decree 254 on the Management of Nurseries

On 15 December 2025, the Royal Government of Cambodia issued Sub-Decree 254 on the Management of Nurseries (“Sub-Decree 254”), establishing…

January 9, 2026

Cambodia: 2026 Annual Compliance

DFDL Cambodia would like to take this opportunity to wish all our readers a healthy, happy and prosperous 2026. As…

January 6, 2026

Cambodia: Foreign Work Permit Application Deadline is Approaching

The deadline to apply for 2026 foreign work permits from the Ministry of Labour and Vocational Training (“MLVT”), being 31…

January 6, 2026

Cambodia: Capital Gains Tax Deferred Again – Real Estate Relief, but Share Transfers Still in Scope from 2026

The Cambodian government has officially announced a further postponement of the 20% Capital Gains Tax (CGT) on immovable property, with…

December 26, 2025

Cambodia: Revised Customs Duty and Tax Rates on Certain Goods Effective 1 January 2026

On 23 December 2025, the General Department of Customs and Excise issued Notification No. 6069/25, introducing substantial reductions in customs…

December 2, 2025

Cambodia: Postponement of the application of Capital Gains Tax under Prakas No. 496 MEF dated 18 July 2025

The General Department of Taxation (“GDT“) has postponed the application of Capital Gains Tax (“CGT“) under Prakas No. 496 MEF…

December 2, 2025

Cambodia: Extension of 2025 Tax on Immovable Property Declaration Deadline

On 9 October 2025 the General Department of Taxation (“GDT”) issued Notification no. 32322 extending the deadline for Tax on Immovable…

October 6, 2025

Cambodia: Increase in Minimum Wage for 2026 for the Garments, Textiles, Footwear, Travel Products and Bags Sectors

On 17 September 2025, the Ministry of Labour and Vocational Training (“MLVT”) issued Prakas 214/25 on the Determination of Minimum…

September 30, 2025

Cambodia: Guidelines for Preparing Environmental Monitoring Report

Following the adoption of the Ministry of Environment’s (“MOE“) Environmental Code (please see our article on this topic at Cambodia: Adopts…