Economy
Cambodia grants capital gains tax exemption to boost securities market activity
PHNOM PENH, Feb 19, 2026 (KPT) – Cambodia has approved a capital gains tax exemption for securities products, a move aimed at stimulating trading activity and strengthening confidence in the country’s capital market, officials said Thursday.
The Securities and Exchange Regulator of Cambodia (SERC) announced that the Ministry of Economy and Finance has granted the exemption in line with a March 2025 sub-decree providing tax incentives for the sector and deferring capital gains tax on other market products.
Officials said the measure is designed to encourage investment and deepen liquidity in the Cambodia Securities Exchange (CSX). The exemption underscores the government’s broader push to modernize Cambodia’s financial sector, attract new issuers, and position the securities market as a driver of long-term economic development.
To date, companies listed on the CSX have raised around USD 700 million, including 12 equity issuers and 15 corporate bond issuers, underscoring the expanding role of the capital market in financing Cambodia’s economic development.
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