Cambodia Introduces Tax Incentives for Government Securities Issued in 2026

Cambodia has introduced tax incentives for government securities issued in 2026. The incentives were provided through Notification No. 007 of 21 July 2026, issued by Cambodia's Ministry of Economy and Finance. The incentives include

• An income tax exemption on Interest income earned from all types of government securities issued in 2026;
• A capital gains tax exemption on gains arising from the purchase and trading of government securities issued in 2026; and
• A 50% reduction in withholding tax …