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.
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