GDT announces new online capital gains tax filing procedures

PHNOM PENH, March 31, 2026 (KPT)— Cambodia’s General Department of Taxation (GDT) under the Ministry of Economy and Finance has issued new procedures for filing capital gains tax online, aimed at improving efficiency, accountability and transparency in services for taxpayers.

The guidance follows provisions in the Tax Law and related regulations issued in late 2025. Both resident and non‑resident taxpayers are required to declare and pay capital gains tax within three months of selling or transferring assets.

The new Capital Gains Tax System allows taxpayers to submit declarations and supporting documents electronically via the GDT HomeTax portal or the official tax website. Payments can be made through partner banks or the e‑Payment system.

The GDT stressed that withholding agents under the self‑declaration regime must also fulfill obligations to declare and remit capital gains tax through the e‑Filing system.

Authorities said the online system will ensure faster processing, greater accuracy and stronger compliance. Taxpayers can track the status of their filings online and contact the GDT Call Center 1277 for assistance.

The GDT urged enterprise owners, managers and tax service agents to strictly follow the new instructions to ensure effective implementation and improved service quality for the public.