As Cambodia’s capital gains tax (CGT) regime continues to evolve, the General Department of Taxation (GDT) issued Instruction 23862 dated 4 August 2025 on the Implementation of Capital Gains Tax under the Framework of Double Taxation Agreements (DTAs). This follows the enactment of Prakas No. 496 MEF.P, dated 18 July 2025 – click here for more information, and builds upon existing DTA implementation guidance from Instruction No. 4084 GDT (2018).

Instruction 23862 clarifies how Cambodia will apply CGT rules where a DTA is in force, and how taxpayers may access relief or exemption from CGT under such agreements.

Click “Download” to read Capital Gains Tax Implementation – Double Taxation Agreements: New Instruction Issued.

Tax services required to be undertaken by a licensed tax agent in Cambodia are provided by Mekong Tax Services Co., Ltd, a member of DFDL and licensed as a Cambodian tax agent under license number – TA201701018.