Background
On 5 February 2026, the Ministry of Economy and Finance approved and enacted Sub-Decree No. 133 S.H.O.K. N.M.K., which concerns the tax exemption on capital gains for products within the securities sector.
Scope of Application
This sub-decree applies specifically to securities products governed under the regulatory framework managed by the Securities and Exchange Regulator of Cambodia.
Key Provisions or Decisions
The main provision includes the exemption of taxes on capital gains derived from products related to the securities sector as described in the sub-decree.
Implications for Investors, Businesses, or Compliance
Investors and companies operating in the securities field benefit from a tax exemption on capital gains, impacting investment decisions and financial compliance practices within the regulated market.
Official Source
The full text of Sub-Decree No. 133 and related information can be accessed at the Securities and Exchange Regulator of Cambodia website: https://www.serc.gov.kh/khmer/m23.php?pn=3&no=102
