Cambodia

Cambodia: Cambodia GDT Celebrates 35th Paris Peace Accords Anniversary

On 23 October 2026, the General Department of Taxation (GDT) of Cambodia held a commemorative event celebrating the 35th anniversary of the Paris Peace Accords, a landmark agreement that restored peace and stability to the nation. The ceremony, presided over by senior GDT leadership, highlighted the department’s role in supporting national reconciliation and economic development

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Cambodia: Cambodia Joins UN Tax Committee for 2025-2029 Term

On 23 October 2026, the General Department of Taxation (GDT) announced Cambodia’s participation in the 33rd session of the United Nations Committee of Experts on International Cooperation in Tax Matters for the 2025–2029 term. This appointment reflects Cambodia’s growing engagement in global tax governance and its commitment to implementing international tax standards, including BEPS and

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Cambodia: GDT Awards Certificates to Tax Officials After Training

On 22 October 2026, the General Department of Taxation (GDT) conducted a certificate awarding ceremony for tax officials who completed the 21st session of the Professional Skills Training Program (Part 4). The program, organized by the National Tax School, aims to enhance technical competencies in tax law, auditing, and international taxation. Senior officials, including Director

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Cambodia: GDT Reviews September Tax Revenue and Nine-Month Performance

On 20 October 2026, the General Department of Taxation (GDT) convened a high-level meeting to review total tax revenue results for September 2026 and the cumulative nine-month performance of 2026. Chaired by Director General Kong Vibol, with participation from the Ministry of Economy and Finance, Phnom Penh Tax Branch, and provincial tax offices, the session

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Cambodia: Cambodia Issues Prakas on Excise Tax for E-Cigarette Services

On 20 October 2026, the General Department of Taxation (GDT) issued a Prakas (ministerial regulation) confirming the continued implementation of excise tax on e-cigarette services. The regulation clarifies the tax base, rates, and compliance procedures for businesses providing vaping-related services, aligning with public health objectives and revenue policy. The measure takes immediate effect and requires

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Cambodia: GDT Announces Excise Tax Implementation on Insurance Services

On 20 October 2026, the GDT issued an announcement regarding the implementation of excise tax on insurance services. The notice provides detailed guidance on the application of the excise tax regime to insurance premiums, including calculation methods, filing obligations, and payment deadlines. This measure aligns with Cambodia’s broader tax reform agenda to broaden the tax

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Cambodia: GDT Engages Cambodian Students Abroad on Tax Awareness

On 19 October 2026, the General Department of Taxation (GDT) organized a dialogue session with Cambodian students studying abroad and student groups from China and Romania. The event aimed to raise tax awareness among the diaspora and future professionals, covering topics such as tax residency, cross-border income reporting, and Cambodia’s tax treaty network. Senior GDT

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Cambodia: Cambodia Postpones 2026 Property Tax Payment Deadline

On 19 October 2026, the General Department of Taxation (GDT) issued a formal notice announcing the postponement of the 2026 property tax (Tax on Immovable Property) payment deadline. The extension provides relief to taxpayers facing administrative or financial constraints, granting additional time to fulfill their obligations without penalty. The notice specifies new due dates for

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Cambodia: GDT Launches Ethics and Integrity Training Program for Tax Officials

On 12 October 2026, the General Department of Taxation (GDT) announced a new Ethics and Integrity Training Program for all tax officials. The program aims to reinforce professional standards, prevent corruption, and enhance taxpayer confidence in the tax administration. The training covers conflict of interest, confidentiality, anti-bribery measures, and the GDT’s code of conduct. Participation

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Cambodia: Cambodia-UAE Sign Double Tax Treaty to Prevent Evasion

On 12 October 2026, the General Department of Taxation (GDT) published an official announcement regarding the signing of a double taxation avoidance agreement between the Royal Government of Cambodia and the Government of the United Arab Emirates. The agreement covers the elimination of double taxation on income taxes and the prevention of tax evasion and

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