Cambodia Capital Gains Tax
Detailed capital gains tax rates and rules for Cambodia in 2026.
Capital GainsKHR
Cambodia enacted a capital gains tax in the Law on Financial Management in 2020, though implementation has been deferred. When implemented, capital gains from the disposal of immovable property, shares, and other qualifying assets will be taxed at 20%. Currently, a property transfer tax of 4% of the assessed value applies.
Standard Rate
20%
Exemptions
- Certain transfers of immovable property held for personal use may qualify for relief
How Cambodia Capital Gains compares
Cambodia’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Cambodia
20%
Asia average
13.9%
Global average
13.8%
