Cambodia capital gains tax calculator

20% of the gain, computed as the proceeds from the sale or transfer less deductible expenses. The rate is flat: the GDT's capital-gains return writes it C = (A - B) x 20% and applies the same 20% to every covered capital asset.

Capital gains on everything except immovable property are charged from 1 January 2026, and gains on immovable property from 1 January 2027 (Prakas No. 1130 MEF.Prk.GDT dated 31 December 2025, Article 18). The regime's earlier dates were suspended through 2025, so this calculator computes no charge for gains realized in 2021 to 2025.

Only inside the same capital asset class, and only up to that class's own gains. Where deductible expenses exceed the proceeds the excess is not refunded and cannot be used to offset capital gains from other capital assets, and no carryforward exists.

Cambodia taxes capital gains at a flat 20% of the gain, computed as the proceeds from the sale or transfer less deductible expenses: the GDT's capital-gains return writes it C = (A - B) x 20%, and the capital-gains return for investment property or foreign currency carries the 20% rate on every row. Sources: https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/8281d4ae-7a2b-4630-a8cc-91f9823faf9a and https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/30400f89-dcd6-4e4b-a36a-fbe7353d86e5

Six capital assets are in scope: immovable property (land, buildings and other constructions); lease and sub-lease; investment assets (shares, bonds, securities and other financial assets); goodwill; intellectual property; and foreign currency (Prakas No. 1130 MEF.Prk.GDT dated 31 December 2025, Article 3). Form CGT-01 covers everything except Cambodian immovable property, which is filed on Form TCGT-01. Source: https://www.tax.gov.kh/en/prakas

Year status: in force for every capital asset other than immovable property. Prakas No. 1130 Article 18(2) applies the charge to gains realized from 1 January 2026 on lease, investment assets (shares, bonds, securities and other financial assets), goodwill, intellectual property and foreign currency. Immovable property stays outside the charge: Article 18(1) dates it from 1 January 2027, and the GDT notification dated 2 January 2026 postponed capital gains on properties. Sources: https://www.tax.gov.kh/en/prakas and https://www.tax.gov.kh/en/notice

Transition history: Prakas No. 346 MEF.Prk (1 April 2020) introduced the tax; Prakas No. 228 (2022) followed; Prakas No. 496 MEF.Prk (18 July 2025) set the charge from 1 September 2025 for every asset except immovable property and from 1 January 2026 for immovable property, and the GDT suspended those dates by notification on 30 October 2025. Prakas No. 1130 MEF.Prk.GDT (31 December 2025) is the instrument the GDT law index lists as valid. Sources: https://www.tax.gov.kh/en/prakas, https://www.tax.gov.kh/en/notice

Exemptions (Prakas No. 1130, Article 6): agricultural land owned or occupied by citizens and actively used to cultivate crops; the taxpayer's principal residence occupied for at least five years before the sale or transfer, with only one residence qualifying; immovable property transferred by succession within close relatives; immovable property transferred by a first donation within close relatives; property of the State and State institutions; property of foreign diplomatic or consular missions, international organisations and technical-cooperation agencies; and property used for the public interest under the Law on Expropriation. The issue of new shares to increase capital or inject investment is not treated as a sale or transfer. Source: https://www.tax.gov.kh/en/prakas

Deductions: for immovable property the taxpayer may deduct either 80% of the income from the sale or transfer as a lump sum or the actual costs against supporting documents; for every other capital asset only the actual-deduction method is allowed (Prakas No. 1130, Articles 7 to 10). Instruction No. 022 GDT dated 31 December 2025 gives worked examples and the fair-market-value methods for share transfers without a sale and purchase agreement. Source: https://www.tax.gov.kh/en/instruction

Losses: where deductible expenses exceed the proceeds, the excess is not refunded and cannot be used to offset capital gains from other capital assets, and no carry-forward rule was located. This calculator nets losses only inside a single capital-asset class, floors each class at zero and carries nothing to another year. Sources: https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/8281d4ae-7a2b-4630-a8cc-91f9823faf9a and https://www.tax.gov.kh/en/prakas

Filing and payment: the capital-gains declaration and payment are due for each transaction within three months after the sale or transfer transaction occurred, and late payment attracts additional tax and interest. The annual income-tax return for a calendar year is due on 31 March of the following year. Sources: https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/30400f89-dcd6-4e4b-a36a-fbe7353d86e5 and https://www.tax.gov.kh/en/article?key=WMB5i9LW7639771i719

Withholding: for a transfer of shares the enterprise whose shares are transferred must withhold, declare and pay the CGT; for investment assets listed on the Cambodia Securities Exchange the payment agent does so (Prakas No. 1130, Article 11). Source: https://www.tax.gov.kh/en/prakas

Currency: tax is declared and paid in Cambodian riel (KHR), the currency this calculator uses; the GDT's capital-gains detail page is headed 'In KHR'. The riel is Cambodia's national currency. Sources: https://www.tax.gov.kh/u6rhf7ogbi6/gdtstream/30400f89-dcd6-4e4b-a36a-fbe7353d86e5 and https://www.nbc.gov.kh/english/

Crypto: the capital-asset list of six types does not name digital assets, so their classification is provisional. This calculator applies the 20% investment-asset rate on the reading that a digital asset is an investment asset or other financial asset; the GDT has published no crypto-specific rule. Source: https://www.tax.gov.kh/en/prakas