News

20th - April, 2026

Cambodia Announces Major Customs Duty and Export Tax Reductions for EVs, Clea...
The Royal Government of Cambodia has issued a new Sub-Decree introducing significant reductions in customs import duties and export tax rates on a range of goods, effective from 1 April 2026. Sub-Decree No. 52, dated 26 March 2026, aims to support electric mobility, clean energy adoption, and selected downstream manufacturing activities in Cambodia. Key Rate Changes Sub-Decree 52 introduces significant duty reductions, including reductions to 0%, for a number of imported and exported goods. The most notable changes include the following. EV Infrastructure & Components Electric vehicle battery chargers, and electric wires and cables: reduced from 7% to 0%. Electric & Hybrid Vehicle Parts Electric batteries, powertrain components, power stations, mobile phone batteries, solar batteries, and other specified components: reduced ...

27th - October, 2025

First-Time Home Buyers in Cambodia: New Tax Incentives for 2025
The Ministry of Economy and Finance of Cambodia has issued a tax relief measure (Notification No. 020 dated 31st December 2024) for residential property transfers in 2025. Key Points: 1. Effective Period 1st January 2025 – 31st December 2025 2. Applicable Properties – Gated communities (Borey) – Condominiums 3. Tax Incentives For Properties Purchased Before 2025 (Transfer in 2025): – Full stamp duty exemption for properties valued up to USD 210,000 – For properties over USD 210,000: USD 210,000 deduction from tax base – Second/subsequent properties: USD 70,000 deduction from tax base For Properties Purchased in 2025: – Same benefits apply 4. Eligibility Requirements Property Source: – Must be purchased from registered residential developers – Developer must be registered with ...

27th - October, 2025

New ACAR Decision: Stricter Licensing Requirements for Accounting and Auditin...
The Accounting and Auditing Regulator (ACAR) of Cambodia has recently issued a new decision that significantly impacts the licensing process for accounting and auditing professionals. This column summarizes the key points of the decree and its implications for individuals and firms in the industry. Key Provisions of the Decree 1. Scope: The decree applies to both individuals and legal entities applying for or renewing accounting and auditing profession licenses. 2. Proper and Appropriate Criteria: Applicants must meet specific criteria outlined in the decree’s annex. These criteria aim to evaluate financial integrity, past penalties, and adherence to professional ethics. 3. Extended Application: For legal entities, the criteria apply not only to the entity itself but also to its employees, audit partners, ...

27th - October, 2025

Regulations on Procedure for Overseas Worker Dispatch
On 19th August 2024, the Ministry of Labor and Vocational Training issued Notification No. 24 on Sending and Processing Documents of Cambodian Workers to Work Abroad. This client alert outlines key aspects of the new regulations. Key Points 1. Required Documentation The notification stipulates that for legal migration and employment abroad, Cambodian workers must possess: – Employment placement service contract – Employment contract – Overseas Cambodian Worker Card (OCWC) – Passport or Cambodian Travel Document for working overseas (TD) – Employment visa – Work permit card 2. Dispatch Process to Japan The notification outlines the dispatch process for several countries, including Japan. The process for deployment to Japan includes: – Employment placement registration (1 day) – Interview and employment placement ...

27th - October, 2025

New Regulations on Registration of Co-owned Buildings Built before December 1997
In a significant development for property owners in Cambodia, the Ministry of Land Management, Urban Planning and Construction (MLMUPC) has issued new regulations concerning the registration of co-owned buildings constructed before 19th December 1997.  This article outlines the key points of Prakas No. 050, issued on 19th July 2024, which establishes rules and procedures for this registration process. Purpose and Scope The primary objective of Prakas No. 050 is to provide a legal mechanism for registering ownership rights in co-owned buildings constructed before 19th December 1997.  This regulation addresses a long-standing gap in property registration for older structures. Definition of Co-owned Buildings The Prakas defines co-owned buildings as structures with multiple owner residents.  These include villas,  semi-detached villas, multi-story flats, ...

27th - October, 2025

Cambodia Introduces Digital Platform for Real Estate Service Licensing
The Non-Banking Financial Service Authority (NBFSA) of Cambodia has announced a significant change in the application process for real estate-related service licenses. According to a notification issued on 24th July 2024, the NBFSA has introduced a new digital platform for license applications. Effective 1st August 2024, individuals and businesses seeking licenses for real estate-related services can now submit their applications through the CamDigiKey app. This move towards digitalization aims to streamline the licensing process and improve efficiency in the real estate sector. This development marks an important step in Cambodia’s efforts to modernize its financial and real estate regulatory framework, leveraging technology to enhance administrative procedures.

27th - October, 2025

Sub-Decree on the Implementation of the Cambodian Investment Law: An Overview
With the new Investment Law coming into effect on 15th October 2021, aimed at fostering and enhancing investment in Cambodia, the Sub-Decree on the Implementation of the Law on Investment was subsequently enacted on 26th June 2023. 1. Key Highlights of the Decree The Sub-Decree primarily outlines the prerequisites and sequence for investment project registration and execution (Chapter II), elaborates on the specifics of investment incentives (Chapter III), enumerates the diverse services rendered by the CDC (Council for the Development of Cambodia) and MPISC (Municipal-Provincial Investment Sub-Committees) to investors (Chapter IV), and delineates the protocols for the transfer and amalgamation of investment projects (Chapter V) as well as the suspension of such projects (Chapter VI). 2. Investment Activities Qualifying for ...

27th - October, 2025

Sub-decree on Requirements and Procedures for Business Combinations
The Sub-decree No. 60 on Requirements and Procedures for Business Combinations was promulgated on 6th March 2023 and effective immediately. – Purpose of the Sub-decree. The purpose of the Sub-decree is to review, monitor and evaluate the impact on competition, and the Sub-decrees establishes requirements and procedures for business combinations (Article 2). – Pre-Notification and Review If the criteria set forth in the Sub-decree are satisfied, a notification must be made to the CCC (Consumer Protection, Competition and Fraud Repression Directorate General) prior to the completion of the business combination, and the business combination cannot be completed unless the CCC gives its permission (Article 4). A proposed business combination that has been notified to the CCC is subject to a ...

27th - October, 2025

Sub-decree on Management of Commercial Advertising on Products and Services
The Royal Government promulgated the Sub-decree on Management of Commercial Advertising on Products and Services on 4th November 2022. – Application of the Sub-decree The Sub-decree states that advertisements for products and services are forms and manners including audio-visual media, audio broadcasting, LED screen, website, email, newspapers, magazines flyers, packaging etc. (Article 8), and that the Sub-decree shall apply to such advertisements of products or services (Article 2). – Regulations on Description and Content of Advertisements According to the Sub-Decree, the Khmer language expressed in the Khmer language and letters. If a foreign language is used, the Khmer language shall be written above the foreign language and its font size shall be at least twice the size of the foreign ...

27th - October, 2025

Press Release on Changing Border Measures
The Ministry of Health issued the Press Release No. 254 on 3rd October 2022. In accordance with the Press Release, the border measures will change as follows from the date of issue: – Passengers from overseas will not be required to present a health declaration and vaccination certificate. – Body temperature will be scanned at the entry gate and officials will be on standby for passengers who display or may have symptoms.