Cambodia's Ministry of Economy and Finance has issued Prakas 496 MEF.PRK of 18 July 2025, which provides for the implementation of Cambodia's capital gains tax regime. Originally to apply from 1 January 2021, the capital gains tax has been delayed multiple times and will now be implemented in two stages. Most capital gains will be taxable from 1 September 2025, while capital gains from real estate will be taxable from 1 January 2026. As previously reported, the capital gains tax will be levie…