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Prakas no. 576 on tax on property
This Prakas aims to establish the rules and procedures for the management and collection of the tax on immovable property. The scope of this Prakas applies to immovable property...
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Prakas no. 573 on unused land tax
This Prakas aims to establish the rules and procedures for the management and collection of the tax on unused land. The scope of this Prakas applies to unused land located outsi...
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Prakas no. 405 on tax obligation for International Waterways Transportation of Goods business activities
This Prakas aims to establish the rules and procedures for the implementation of tax obligations for taxpayers engaged in the business of international waterways transportation ...
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Prakas no.192 on rules and procedures on taxation of trust
This Prakas aims to establish the rules and procedures regarding the tax implications of trust operations in Cambodia, relevant to the trustor, trustee, and beneficiaries, inclu...
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Prakas no. 962 on tax incentives for the agricultural sector
This Prakas applies to the cultivation, production, domestic supply, or export of paddy, rice, corn, beans, pepper, cassava, cashew nuts, rubber, Pailin longan, mango, banana, a...
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Report on the analysis of the economic, social, cultural, and environmental situation for the Q1-2025
The Economic, Social, and Cultural Council (ECOSOCC) conducted an analysis of Cambodia's economic, social, cultural, and environmental situation for Q1-2025, based on informatio...
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Instruction no. 29722 on the procedures for the implementation of tax incentives under the special program to promote investment in Preah Sihanouk province
The objective of this instruction is to guide investors and enterprises through the detailed procedures for applying for and receiving tax incentives and concessions offered und...
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Prakas no. 632 on the implementation of the customs duty on goods imported from the United States of America
This Prakas establishes the procedures for the implementation of a 0% customs duty on goods originating from the United States of America and imported into the Kingdom of Cambod...
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Report on the analysis of the economic, social, cultural, and environmental situation for the year 2024
The Economic, Social, and Cultural Council (ECOSOCC) conducted an analysis of Cambodia's economic, social, cultural, and environmental situation for 2024, based on information a...
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Sub-decree no. 139 on the implementation of tariff rates on goods imported from the United States
This sub-decree applies a 0% tariff rate to goods originating in the United States and imported into the Kingdom of Cambodia from the United States. The above 0% tariff rate doe...
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Instruction no. 025 on the obligation to pay taxes on the supply of goods with additional items or rewards provided by domestic goods supply enterprises
Ministry of Economy and Finance has observed that, in the past, domestic goods supply enterprises have expanded their markets by employing promotional strategies, such as supply...
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Instruction no. 026 on tax incentives for enterprises in the arts sector
This instruction aims to promote sustainability in the film sector and performing arts and to improve job opportunities for Khmer artists to support their livelihoods, Ministry ...
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Prakas no.625 on the amendment of Article 3 of Prakas no.071 MEF.Prk.GDT, dated 30 January 2024, on incentives for voluntary revision of tax returns
This Prakas aims to amend Article 3 of Prakas No. 071 MEF.Prk.GDT, dated 30 January 2024, on incentives for the voluntary revision of tax returns.
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Prakas no. 626 on tax incentives on businesses in the tourism sector in Siem Reap province
This Prakas aims to provide tax incentives to businesses in the tourism sector in Siem Reap province, in line with the government's intervention measures to support the tourism ...
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Notification no.014 on the continuing and additional tax incentives in the real estate sector
To reduce the tax burden on residential development companies and citizens who own real estate, Ministry of Economy and Finance is honored to inform real estate owners and the g...
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Notification no.001 on the continuing tax exemption, additional tax relief, extension and postponement of tax implementation for the real estate sector
In accordance with the decision of Royal Government of Cambodia at the 19th Government-Private Sector Forum on 13 November 2023, Ministry of Economy and Finance is honored to in...
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Prakas no.525 on the abolition of Prakas no. 360 MEF.PrKPD, dated 19 June 2024 on the introduction of the implementation of the sub-decree on tax incentives for informal economic development
This Prakas aims to abolish the Prakas no. 360 MEF.PrKPD, dated 19 June 2024 on the introduction of the implementation of the sub-decree on tax incentives for informal economic ...
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Prakas no. 360 on the implementation of sub-decree on tax incentives for informal economic development
This Prakas aims to define the rules and procedures for tax incentives for informal economic development for enterprises in priority sectors.
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Instruction no. 18412 on tax incentive for micro, small, and medium enterprises in the development of the informal economy
The tax incentive is available to MSMEs in informal economies that voluntarily register to operate in one of the priority sectors, such as 1) wholesale, retail, and repair, 2) a...
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Prakas no. 313 on income tax incentives for the expansion of Qualified Investment Projects
This Prakas aims to provide guidelines for implementing income tax incentives for the expansion of Qualified Investment Projects (QIP) as defined in Article 16 of Sub-Decree No....