On 21 July 2026, the Ministry of Economy and Finance (MEF) issued Notification No. 007 on Tax Incentives for Investment in Government Securities Issued in 2026 (“Notification 007”). The notification introduces a package of tax incentives designed to make Cambodian government debt securities issued in 2026 more attractive to domestic and foreign investors.
The notification was issued pursuant to the Prime Minister’s approval, Sub-Decree No. 39 dated 14 March 2025 on tax incentives in the securities sector, Prakas No. 416 dated 13 June 2022 on withholding tax (“WHT”) and capital gains tax (“CGT”) incentives for government securities investors, and Prakas No. 133 dated 5 February 2026 on CGT exemptions for securities products.
For further information on the tax update, please visit DFDL.
