Here are the Cambodia statutory updates for 2026.
Effective January 2026
Expansion of NSSF Benefits
Cambodia’s National Social Security Fund will expand benefits for pregnant women and children under two years old in 2026, enhancing social protection coverage.
Key Points:
- New NSSF benefits include cash transfers and healthcare support for check‑ups and vaccinations.
- Aims to reduce out‑of‑pocket expenses for vulnerable families.
Source: Kampuchea Thmey
Flat-Rate Capital Gains Tax on Immovable Property
Cambodia will apply a flat 20% Capital Gains Tax (CGT) to gains from immovable property starting 1 January 2026, completing the phased rollout of the CGT regime that began in September 2025 for other asset types.
Key Points:
- The CGT applies to gains from the sale of immovable property, following the initial September 2025 phase covering shares, leases, intellectual property, goodwill, and foreign currency.
- Taxable gains are calculated as the selling price minus allowable expenses; for immovable property, taxpayers may choose an 80% standard deduction or actual-cost method.
- Tax declarations and payments must be submitted within three months of the gain being realised.
- Exemptions include principal residences held at least five years, transfers between close relatives, state-owned assets, and property used for public purposes.
Source: ASEAN Briefing, Khmer Times
Minimum Wage Increase for Garment, Textile, Footwear, and Travel Goods Sectors
Cambodia’s government has set the 2026 minimum wage for workers in key manufacturing sectors at US$210 per month for regular employees and US$208 for probationary workers, an increase of US$2 from 2025.
Key Points:
- Covers all employees in the garment, textile, footwear, and travel goods sectors, including piece-rate workers.
- Mandatory allowances include a US$7 transportation bonus, US$10 attendance bonus, and US$0.50 daily meal subsidy or free overtime meal. Seniority bonuses of US$2–US$11 per month remain in place.
- The wage was determined through the National Council on Minimum Wage’s tripartite consultation system involving the Ministry of Labor, GMAC, and labor unions.
- The adjustment reflects gradual, predictable annual increases under the Minimum Wage Law (2018), based on inflation, productivity, and living costs.
Source: ASEAN Briefing, Khmer Times
