Notification on the Continuation of the Stamp Duty Tax Exemption and Relief on the Transfer of Real Estate
On 16 January 2026, the Ministry of Economy and Finance issued Notification No. 001 (“Notification No. 001“) on the Continuation of the Implementation of Notification No. 020 on the Stamp Duty Tax Exemption and Relief on the Transfer of Ownership or Possessory Rights of Real Estate for First-Time Home Buyers dated 31 December 2024 (“Notification No. 020“), and Point 1 of Notification No. 014 on the Continuation and Expansion of Tax Incentives for the Real Estate Sector dated 9 October 2024 (“Notification No. 014“). Notification No. 001 provides for the extension of the prescribed tax incentives until 31 December 2026.
Notification No. 001 serves to inform all taxpayers of the continuation of the stamp duty tax exemption and relief on the transfer of ownership or possessory rights in real estate (houses or co-owned buildings) as follows:
- Continuation of the implementation of Notification No. 020: This continuation also applies to individuals who have purchased houses in the Borey or condominiums in 2026. For more information on Notification No. 020, please see our January 2025 Legal Update titled “Stamp Duty Tax Exemption and Relief on the Transfer of Ownership or Possessory Rights of Real Estate for First-Time Home Buyers – Cambodia“.
- Continuation of the implementation of Point 1 of Notification No. 014: For more information on Point 1 of Notification No. 014, please see the sub-header on “Stamp Duty Exemptions on the Transfer of Immovable Property” in our October 2024 Legal Update titled “Notification on the Continuation and Expansion of Tax Incentives for the Real Estate Sector“.
For more information, click here to read our Legal Update.
Prakas on the Code of Professional Ethics for Trustees
On 6 January 2026, the Non-Banking Financial Services Authority issued Prakas No.004 on the Code of Professional Ethics for Trustees (“Prakas No.004“). This Prakas consists of 11 chapters and 43 articles that apply to all trustees licensed or permitted by the Trust Regulator to conduct operations in the Kingdom of Cambodia. The purpose of this regulation is to define professional ethics to ensure that trust operations are managed and supervised with efficiency, transparency, accountability, and order.
This Update highlights the following key features of Prakas No.004:
- Fundamental Principles of Professionalism;
- Standards for Operational Care and Diligence;
- Asset Safekeeping and Financial Integrity;
- Transparency and Stakeholder Disclosures;
- Governance and Accountability of Leadership in Trust Companies;
- Administrative Timeline and Compliance; and
- Administrative Sanctions and Fines.
For more information, click here to read our Legal Update.
Sub-Decree on the Management of Safety and Security in Concentrated Residential Areas
On 5 January 2026, the Royal Government of Cambodia issued Sub-Decree No. 03 on the Management of Safety and Security in Concentrated Residential Area (“Sub-Decree“) to ensure security, safety, and public order within such areas.
The Sub-Decree applies to Heads of Unit, Owners, or Managers of Concentrated Residential Areas, as well as residents of Concentrated Residential Areas throughout the Kingdom of Cambodia, except in areas under the authority of the Royal Cambodian Armed Forces and the National Police.
In this Update, we highlight the following key features set out in the Sub-Decree:
- Definitions of Key Terms;
- Competent Authorities and Measures for the Management of Safety and Security;
- Obligations to Participate in the Management of Safety and Security; and
- Data Storage and Use of Surveillance Cameras.
For more information, click here to read our Legal Update.
Notification on the Delay of Implementation of Capital Gains Tax on Immovable Property
On 2 January 2026, the General Department of Taxation issued Notification No. 041 on the Delay of the Implementation of Capital Gains Tax on Immovable Property (“Notification No. 041“). Notification No. 041 serves to inform all taxpayers of the delay of the implementation of capital gains tax on immovable property for another year. This delay applies solely to capital gains tax on the sale or transfer of immovable property.
The capital gains tax on immovable property shall be implemented from 1 January 2027.
Notification No. 041 further specifies that capital gains tax shall apply to the capital gains realised from sale or transfer of leases, investment properties, goodwill, businesses, intellectual property, and foreign currencies arising on or after 1 January 2026.
For more information, click here to read our Legal Update.
Prakas on the Issuance of Licence and Management of Digital Asset Business
In view of the growing circulation and use of cryptocurrencies in Cambodia, on 30 December 2025, the Non-Bank Financial Services Authority of Cambodia issued Prakas No. 093 on the Issuance of Licence and the Management of Digital Asset Business (“Prakas No. 093 “). Prakas No. 093 sets out the conditions and procedures for the issuance and renewal of licences for Digital Asset Service Providers, Digital Asset Agents, and other relevant persons operating in Cambodia.
Prakas No. 093 was adopted as part of the Royal Government of Cambodia’s broader efforts to establish a comprehensive legal and regulatory framework to support financial sector development and digital transformation, as articulated in the Cambodian Financial Technology Development Policy 2023–2028.
For more information, click here to read our Legal Update.
New Regulatory Development on Simplified Business Registration
On 9 December 2025, the Ministry of Commerce of the Kingdom of Cambodia issued Prakas No. 117 MOC.BRD.PrK on the Simplification of Commercial Registration (“Prakas No. 117“), which took effect on 8 January 2026. Prakas No. 117 introduces significant reforms aimed at streamlining and modernising the commercial registration framework to ensure effectiveness, ease of use, and enhanced procedures.
This Update highlights the key features of Prakas No. 117 as follows:
- Corporate Names Using “Group” or “Holding”;
- Updated Requirements for Registration and Amendments of Entities;
- Registration of Local Branches;
- Liquidation and Dissolution;
- Company Secretary; and
- Annual Declaration of Commercial Enterprise.
For more information, click here to read our Legal Update.
Please note that whilst the information in this Update is correct to the best of our knowledge and belief at the time of writing, it is only intended to provide a general guide to the subject matter and should not be treated as a substitute for specific professional advice
