The Cambodian government has officially announced a further postponement of the 20% Capital Gains Tax on immovable property, with implementation now deferred to 1 January 2027.
While this extension is welcomed by the property sector, it is important to note that capital gains tax on other forms of capital — including share transfers — remains scheduled to apply from 1 January 2026. This creates a differentiated CGT landscape that investors and businesses should carefully navigate over the coming years.
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