The introduction of capital gains tax in Cambodia is based on the study of experiences from other countries and the economic situation of Cambodia.

Cambodian tax rate is set at a fixed rate of 20% on achieved profits, not 20% of the selling price, which is an average rate compared to other countries.

We did the study.

Determining the cost + for real estate, in case the taxpayer does not have documents about the cost of Cambodia, allow the deduction of the cost equal to 80% of the selling price). Contrary to the case of some countries that impose a tax on the sale price, regardless of the loss or profit of the taxpayer, such as the Philippines 6% of the sale price or market value as determined by the tax administration.