Cambodia Postpones Capital Gains Tax (CGT) on Real Estate Until 2027
Cambodia Postpones Capital Gains Tax On Real Estate Until 2027
The General Department of Taxation (GDT) has officially announced a further postponement of the implementation of Capital Gains Tax on real estate . This decision comes as a strategic move by the Royal Government to continue supporting the recovery of the property sector and to ease the financial burden on taxpayers.
According to the official notification dated January 2, 2026 , the government has decided to extend the delay for the implementation of tax on capital gains specifically for the real estate sector for one additional year.
- Real Estate Capital Gains: Now scheduled to take effect from January 1, 2027 , onwards.
- Other Capital Gains: Tax on capital gains derived from other assets (including leases, investment assets, goodwill, intellectual property, and foreign currency) will proceed as scheduled starting January 1, 2026 .
The announcement references a high-level decision made on December 24, 2025 , by Prime Minister Hun Manet . The extension is designed to provide more breathing room for property owners and developers, ensuring that the real estate market remains attractive for both local and international investors during the current economic landscape.
Read more: Cambodia Property Tax Guide
What This Means Investors And Property Owners
For stakeholders and property owners in the Cambodian property market, this extension offers several advantages:
- Continued Tax Relief: Property sellers will not be liable for the 20% tax on profits made from the sale of land, buildings, or apartments until 2027.
- Investment Planning: This gives investors an additional 12-month window to restructure portfolios or finalize transactions under the current tax-exempt status for capital gains.
- Market Stability: By delaying the tax, the government aims to stimulate transaction volume and maintain momentum in the construction and housing sectors.
Summary Of Capital Gains Tax Categories
While real estate receives a reprieve, other asset classes are now entering the taxable phase. Here is the breakdown:
| Asset Category | Implementation Date |
| Real Estate (Sales/Transfers) | January 1, 2027 |
| Leases & Investment Assets | January 1, 2026 |
| Goodwill & Intellectual Property | January 1, 2026 |
| Foreign Currency | January 1, 2026 |
At IPS Cambodia , we guide both local and international property owners through every step of buying and selling . That includes helping you understand new rules like Capital Gains Tax and property registration. Our team can help you estimate your tax, prepare your documents, and plan your sale with confidence.
📩 Need help selling your property or calculating your CGT?
Contact your favorite IPS agent today!
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