Hun Manet tax reform

Real estate capital gains tax in Cambodia is delayed until 2027. Learn why the GDT postponed the tax and how to prepare your property investments in 2026.

Cambodia Postpones 20% Capital Gains Tax to 2027—A Strategic Guide for Investors

January 8, 2026

The Cambodian investment landscape received a significant “New Year’s gift” during the first week of 2026. In a move that has sent ripples of relief through the real estate, corporate, and expatriate communities, the Royal Government of Cambodia officially announced the postponement of the 20 percent Capital Gains Tax for immovable property until January 1, […]

PM Hun Manet approves the postponement of Cambodia's 20% capital gains tax until 2027. Learn why this delay matters for investors and how to prepare.

Invest Cambodia

Cambodia Postpones Capital Gains Tax to 2027: A Strategic Window for Investors

January 6, 2026

In a move that has been widely welcomed by the private sector, the General Department of Taxation (GDT) officially announced on January 5, 2026, that the implementation of the 20 percent Capital Gains Tax has been postponed until January 1, 2027. The decision, approved by Samdech Moha Borvor Thipadei Hun Manet, Prime Minister of Cambodia,